· OR legislature · 2025R1

Relating to exemptions from estate tax; prescribing an effective date.

Provides for an additional exemption against Oregon estate tax. Phases out the availability of the exemption based on the size of the estate. Applies to the estates of all decedents who die on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Sponsor

Mark Owens (R-OR)

Introduced

2025-01-13

Policy area

Taxation

Latest action

In committee upon adjournment.