· OR legislature · 2025R1

Relating to estate tax treatment of family-owned business; prescribing an effective date.

Allows an exclusion from a taxable estate for the value of the interest in a family-owned business. Applies to estates of decedents who die on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Sponsor

Todd Nash (R-OR)

Introduced

2025-01-13

Policy area

Taxation

Latest action

In committee upon adjournment.