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HB3427 • 2025

Creates an Oregon personal income tax subtraction for income of a taxpayer with three or more dependent children under the age of 18.

Creates an Oregon personal income tax subtraction for income of a taxpayer with three or more dependent children under the age of 18.

Children Taxes
Passed Legislature

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

Sponsor
Representative Boice, Representative Mannix
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. 2025-01-30 House

    Referred to Early Childhood and Human Services with subsequent referral to Revenue.

  3. 2025-01-28 House

    First reading. Referred to Speaker's desk.

Official Summary Text

Digest: The Act exempts income of a taxpayer with three or more children from tax. (Flesch Readability Score: 77.8).
Creates an Oregon personal income tax subtraction for income of a taxpayer with three or more dependent children under the age of 18.
Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032.
Takes effect on the 91st day following adjournment sine die.
Relating to: Relating to an income tax subtraction for a taxpayer having three or more children; prescribing an effective date.
Current location: In House Committee