2025 Regular Session • Oregon Legislature
SB380: Relating to exemptions from estate tax; prescribing an effective date.
Legislative Summary
The Act makes a new exemption against Oregon estate tax. (Flesch Readability Score: 61.3). 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.
Demographic Impact
Overall analysis of equity impact
70% Positive
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Bill History
1/13/2025
Introduction and first reading. Referred to President's desk.
Senate
1/17/2025
Referred to Finance and Revenue.
Senate
2/12/2025
Public Hearing held.
Senate
Status Information
Current Status
Introduced(1/13/2025)
Chamber
Senate
Committee
Finance and Revenue(Senate)
Sponsors
Republican: 5
Primary Sponsor

Suzanne Weber
Republican