Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.
SB1134 • 2025
Creates an Oregon personal income tax subtraction for premiums paid for medical, dental or vision insurance coverage for a child dependent of the taxpayer.
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
The plain English breakdown is still being put together. The official documents below are already here.
In committee upon adjournment.
Public Hearing held.
Referred to Finance and Revenue.
Introduction and first reading. Referred to President's desk.
Digest: The Act makes a new tax subtraction for the cost of health insurance for a taxpayer's dependents. (Flesch Readability Score: 65.1). Creates an Oregon personal income tax subtraction for premiums paid for medical, dental or vision insurance coverage for a child dependent of the taxpayer. 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 insurance expenses of personal income taxpayers; prescribing an effective date. Current location: In Senate Committee