· OR legislature · 2025R1

Relating to a deceased spousal unused exclusion amount for Oregon estate tax; prescribing an effective date.

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.

Sponsor

Mari Watanabe (D-OR)

Introduced

2025-03-18

Policy area

Taxation

Latest action

In committee upon adjournment.