2025 Regular SessionOregon 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
Medium ConfidenceView detailed demographic breakdown ↓

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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)

Documents

Introduced
Bill Text1/1/197031.6 KB
Analysis
Analysis1/1/1970317.5 KB
Analysis
Analysis2/12/2025145.2 KB
Analysis
Analysis2/12/2025131.8 KB