Creates Oregon corporate excise and income tax subtractions for amounts received in resolution of a civil action arising from wildfire. Creates Oregon corporate excise and income tax subtractions for wildfire-related legal fees paid by plaintiffs. Allows a taxpayer to amend a return to claim a refund for the earliest tax year in which a subtraction is allowed. Applies to declarations and executive orders issued on or after January 1, 2018, and before January 1, 2027, and to amounts received, losses incurred and legal fees paid in tax years beginning on or after January 1, 2018. Takes effect on the 91st day following adjournment sine die.
Sponsored bills
Maddy summaryHB 4109 repeals a provision (ORS 657.203) that allowed unemployment insurance benefits for workers unemployed due to a strike. This bill removes the exception that previously permitted benefits during strike-related unemployment, meaning workers involved in active strikes will no longer qualify for benefits during the strike period. The change directly affects employees whose job loss results from a labor dispute (strike) at their workplace. The bill does not alter other unemployment eligibility rules but specifically eliminates the strike-related benefit provision established by prior legislation.
Prohibits a syringe service program from operating a mobile or temporary location within 2,000 feet of a school or licensed child care facility. Defines "syringe service program." Provides that any person may bring a cause of action for damages against a syringe service program operating in violation of the prohibition.
Establishes the Behavioral Health and Deflection Committee within the Oregon Criminal Justice Commission. Directs the committee to administer grant programs for Behavioral Health Resource Networks and deflection programs. Transfers the duties of the Oversight and Accountability Council to the committee.
Maddy summarySCR 206 is a concurrent resolution honoring the late Oregon State Senator Aaron Lionel Woods, who died in office on April 19, 2025. The resolution commemorates his life, career, and service - including his work on technology access, STEM education, and community leadership in Oregon - and expresses the legislature's gratitude for his dedication. It does not create new laws or policies but formally recognizes his legacy as a public servant. The resolution was introduced in the Oregon Legislature on February 2, 2026.
Maddy summaryHCR 201 is a ceremonial resolution celebrating the 75th anniversary of the Oregon Fire District Directors Association (OFDDA). It recognizes the association's history of promoting fire safety and public protection since its founding in 1950, highlighting its role in advancing fire district coordination and education. The resolution honors the OFDDA's contributions to Oregon's fire service agencies and encourages continued collaboration across the state's fire safety organizations. This is purely a commemorative measure with no policy or funding changes.
Maddy summaryOregon's legislature is requesting Congress permanently extend federal tax relief for wildfire victims, which expired at the end of 2025. This follows Oregon's 2024 state law (SB 1520) that provided tax relief for wildfire recovery, but required federal companion relief to prevent liability settlements from being taxed. The memorial specifically urges Congress to make permanent the temporary federal tax cuts established by H.R. 5863 (Federal Disaster Tax Relief Act of 2023). This applies to wildfire victims in Oregon who faced federal taxation on recovery funds after recent catastrophic fires.
Modifies exemption from the taxable estate for the value of natural resource property to accommodate interests owned through a trust or business entity. Adds detail to look-back and look-forward provisions as applicable to entities. Allows for replacement property. Applies to estates of decedents dying on or after July 1, 2025. Takes effect on the 91st day following adjournment sine die.
] Allows [ the Marion County ] a county court or board of county commissioners in any county to establish a justice of the peace district that includes the county seat. Increases the personal payment that may be charged for marriage solemnization and directs the State Court Administrator to adjust the payment amount to reflect changes in the Consumer Price Index.
] Modifies the qualifications for certain statutes of limitations for civil actions based on allowing, permitting or encouraging child abuse and sexual assault. Prospectively eliminates the statute of limitations for civil actions based on sexual assault or child sexual abuse. Declares an emergency, effective on passage.