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SB408 • 2025

Provides that the Oregon estate tax is imposed only on the estates of decedents dying on or before January 1, 2025.

Provides that the Oregon estate tax is imposed only on the estates of decedents dying on or before January 1, 2025.

Taxes
Passed Legislature

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

Sponsor
Senator Girod
Last action
2025-06-27
Official status
In Senate Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Provides that the Oregon estate tax is imposed only on the estates of decedents dying on or before January 1, 2025.

Digest: The Act would repeal the estate tax.

What This Bill Does

  • Digest: The Act would repeal the estate tax.
  • (Flesch Readability Score: 90.9).
  • Provides that the Oregon estate tax is imposed only on the estates of decedents dying on or before January 1, 2025.
  • Takes effect on the 91st day following adjournment sine die.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-06-27 Senate

    In committee upon adjournment.

  2. 2025-01-17 Senate

    Referred to Finance and Revenue.

  3. 2025-01-13 Senate

    Introduction and first reading. Referred to President's desk.

Official Summary Text

Digest: The Act would repeal the estate tax. (Flesch Readability Score: 90.9).
Provides that the Oregon estate tax is imposed only on the estates of decedents dying on or before January 1, 2025.
Takes effect on the 91st day following adjournment sine die.
Relating to: Relating to estate tax; prescribing an effective date.
Current location: In Senate Committee

Current Bill Text

Read the full stored bill text 
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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Senate Bill 408
Sponsored by Senator GIROD (Presession filed.)
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced. The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act would repeal the estate tax. (Flesch Readability Score: 90.9).
Provides that the Oregon estate tax is imposed only on the estates of decedents dying on or
before January 1, 2025.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to estate tax; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
Section 2 of this 2025 Act is added to and made a part of ORS 118.005 to
118.540.
SECTION 2. The tax imposed by ORS 118.010 applies only to estates of decedents dying
on or before January 1, 2025.
SECTION 3. This 2025 Act takes effect on the 91st day after the date on which the 2025
regular session of the Eighty-third Legislative Assembly adjourns sine die.
NOTE: Matter in boldfaced type in an amended section is new; matter [ italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 1980