Allows an exclusion from the Oregon taxable estate of a surviving spouse for the unused portion of exclusion that applied to the prior deceased spouse of the decedent.

Taxes

Passed Legislature

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

Sponsor: Representative Pham H,, Senator Meek,, Representative Diehl,, Drazan,, Gomberg,, Levy B,, Lively,, Mannix,, Smith G,, Tran,, Watanabe,, Senator Bonham,, Girod,, Manning Jr,, Smith DB, Representative Andersen,, Chotzen,, Edwards,, Evans,, Gamba,, Grayber,, Helm,, Isadore,, Levy E,, Marsh,, McLain,, Nguyen D,, Ruiz,, Scharf,, Sosa,, Senator Anderson,, Broadman,, Campos,, Reynolds
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

2025-06-27 House
In committee upon adjournment.
2025-04-03 House
Public Hearing held.
2025-03-18 House
First reading. Referred to Speaker's desk.
2025-03-18 House
Referred to Revenue.

Official Summary Text

Digest: The Act would let a surviving spouse claim the unused amount of the first spouse's estate tax exclusion. (Flesch Readability Score: 66.3).
Allows an exclusion from the Oregon taxable estate of a surviving spouse for the unused portion of exclusion that applied to the prior deceased spouse of the decedent. Applies to estates of decedents who die on or after January 1, 2026.
Takes effect on the 91st day following adjournment sine die.
Relating to: Relating to a deceased spousal unused exclusion amount for Oregon estate tax; prescribing an effective date.
Current location: In House Committee