· OR legislature · 2025R1

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

Provides for an additional exemption against Oregon estate tax in order to account for inflation in the calculation of a taxable estate. Adjusts the amount of an exemption based on inflation. Allows an estate to file an amended return seeking a refund based on the operation of the exemption. Applies to the estates o…

Sponsor

Mike McLane (R-OR)

Introduced

2025-02-27

Policy area

Taxation

Latest action

In committee upon adjournment.