HB 3934 Oregon House · 2025 Regular Session

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