Relating to a deceased spousal unused exclusion amount for Oregon estate tax; prescribing an effective date.
Summary
Allows an exclusion from the Oregon taxable estate of a surviving spouse for the unused portion of exclusion that applied to the prior deceased spouse of the decedent. Applies to estates of decedents who die on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
Bill status
in committee
1 of 4 stages cleared
Introduction
Mar 2025
Committee Review
Floor Vote
Governor
Introduced Mar 18, 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
Lower · Passed
In committee upon adjournment.
lower
Mar 18, 2025
Committee
Referred to Revenue.
lower
Mar 18, 2025
Introduced
First reading. Referred to Speaker's desk.
lower
14 primary · 19 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Bobby Levy
RRepublican
P
Christine Drazan
RRepublican
P
Daniel Bonham
RRepublican
P
David Gomberg
DDemocratic
P
David Smith
RRepublican
P
Ed Diehl
RRepublican
P
Fred Girod
RRepublican
P
Hai Pham
DDemocratic
P
James Manning
DDemocratic
P
John Lively
DDemocratic
P
Kevin Mannix
RRepublican
P
Mari Watanabe
DDemocratic
P
Mark Meek
DDemocratic
P
Thuy Tran
DDemocratic
Co
Anna Scharf
RRepublican
Co
Anthony Broadman
DDemocratic
Co
Dacia Grayber
DDemocratic
Co
Daniel Nguyen
DDemocratic
Co
Darcey Edwards
RRepublican
Co
Dick Anderson
RRepublican
Co
Em Levy
DDemocratic
Co
Ken Helm
DDemocratic
Co
Lisa Reynolds
DDemocratic
Co
Mark Gamba
DDemocratic
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