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.
SB380 • 2025
Provides for an additional exemption against Oregon estate tax.
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 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 Senate Committee