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HB2112 • 2025

Provides for an additional exemption against Oregon estate tax.

Provides for an additional exemption against Oregon estate tax.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Representative Reschke
Last action
2025-06-27
Official status
In House Committee
Effective date
Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2025-06-27 House

    In committee upon adjournment.

  2. 2025-01-17 House

    Referred to Revenue.

  3. 2025-01-13 House

    First reading. Referred to Speaker's desk.

Official Summary Text

Digest: 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.
Relating to: Relating to exemptions from estate tax; prescribing an effective date.
Current location: In House Committee