· OR legislature · 2025R1

Relating to estate tax; prescribing an effective date.

Allows an additional estate tax exclusion of $7 million. Imposes tax at a flat rate of seven percent. Applies to estates of decedents who die on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Sponsor

Jeff Helfrich (R-OR)

Introduced

2025-01-13

Policy area

Taxation

Latest action

In committee upon adjournment.