Relating to conforming estate tax to federal basic exclusion amount; prescribing an effective date.
Summary
Provides that, for the estates of decedents dying on or after January 1, 2026, Oregon estate tax is not due unless the value of the Oregon taxable estate exceeds $13.61 million. Raises the threshold for the filing of an estate tax return to a gross estate valued at more than $13.61 million. Takes effect on the 91st day following adjournment sine die.
Bill status
in committee
1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 13, 2025
Last action Jun 28, 2025
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
4
Key actions
1
Committee
2
Jun 28, 2025
Upper · Passed
In committee upon adjournment.
upper
Jan 17, 2025
Committee
Referred to Finance and Revenue.
upper
Jan 13, 2025
Introduced
Introduction and first reading. Referred to President's desk.
upper
2 primary · 0 co-sponsors
Sponsors
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