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SB 1556 Oregon Senate · 2026 Regular Session

Relating to representation of persons in the magistrate division of the Oregon Tax Court; and prescribing an effective date.

Summary
Consolidates statutes governing the representation of parties before the magistrate division of the Oregon Tax Court. Applies to proceedings commenced on or after January 1, 2027. Takes effect on the 91st day following adjournment sine die.
Bill status signed all 5 stages cleared
Introduction
Feb 2026
Committee Review
Feb 2026
Senate Passage
Mar 2026
House Passage
Mar 2026
Signed into Law
Mar 2026
Introduced Feb 2, 2026 Signed Mar 31, 2026
Maddy AI version diff · 3 comparisons

What changed between versions

B-Engrossed → Enrolled · 4 edits · Mar 31, 2026
MODERATE
The bill was finalized into its 'Enrolled' version, removing the previous 'B-Engrossed' status and editorial summaries. Substantively, the bill expands who can represent taxpayers in Oregon's Tax Court magistrate division to include non-lawyers like family members, accountants, and real estate brokers, while clarifying that these representatives cannot later claim the proceeding was invalid due to lack of an attorney.
Scope change
The bill's scope remains focused on representation rules for the Oregon Tax Court magistrate division, but the eligibility criteria for representatives have been broadened and clarified.
ELIGIBILITY

Expanded the list of eligible non-attorney representatives to explicitly include family members of individual taxpayers and owners/partners of legal entities.

Added specific provisions allowing general partners designated as tax matters partners to represent their partners in tax proceedings.

REQUIREMENT

Clarified that recognized non-attorney representatives are binding on the party, preventing future claims that the proceeding was defective due to lack of legal counsel.

TECHNICAL

Updated the document header from 'B-Engrossed' to 'Enrolled' and removed the legislative summary and conflict resolution notes.

Floor votes · Senate Feb 19, 2026 · House Mar 3, 2026

How they voted

28–0
Passed · 2 other
Total votes 30
Feb 19, 2026
D Democratic18
17 Yea 1
94% Yea
R Republican12
11 Yea 1
91% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
23
Key actions
8
Committee
4
Mar 31, 2026
Signed into law
Governor signed.
upper
Mar 5, 2026
Lower · Passed
Speaker signed.
lower
Mar 5, 2026
Upper · Passed
President signed.
upper
Mar 4, 2026
Upper · Passed
Senate concurred in House amendments and repassed bill.
upper
Mar 3, 2026
Lower · Passed
Third reading. Carried by Andersen. Passed.
lower
Feb 27, 2026
Lower · Passed
Recommendation: Do pass with amendments and be printed B-Engrossed.
lower
Feb 20, 2026
Committee
Referred to Judiciary.
lower
Feb 19, 2026
Introduced
First reading. Referred to Speaker's desk.
lower
Feb 19, 2026
Upper · Passed
Third reading. Carried by McLane. Passed.
upper
Feb 13, 2026
Upper · Passed
Recommendation: Do pass with amendments. (Printed A-Eng.)
upper
Feb 2, 2026
Committee
Referred to Judiciary.
upper
Feb 2, 2026
Introduced
Introduction and first reading. Referred to President's desk.
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.