Oregon bills · 2026 Regular Session
Oregon SB 1511
Relating to the estate tax; prescribing an effective date.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
No sponsor recorded.
Summary
Official abstract published by the Oregon legislature· summary
</b> </i>] [<i>Requires the Legislative Revenue Officer to study the estate tax. Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legislative Assembly related to revenue not later than December 1, 2027.</i>] <b>Converts the $1 million exclusion for an estate subject to tax to a deduction of $2.5 million. Phases in the tax above the deduction. Raises the filing threshold for an estate tax return. Adjusts the deduction and filing threshold for inflation. Adjusts estate tax rates.</b> <b>Applies to the estates of decedents dying on or after January 1, 2027. </b> <b>Takes effect on the 91st day following adjournment sine die.</b>
Text versions
Roll-call votes
State vote data last updated Oct 15, 2026, 8:06 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Feb 25, 2026 Senate | Third reading. Carried by Broadman. Passed. | pass | Set your home in Oregon to see |
| Feb 18, 2026 Senate | Heard and Reported Out with Amendments | pass | Set your home in Oregon to see |
Actions
- Mar 7, 2026 · House
In committee upon adjournment. - Mar 2, 2026 · House
Public Hearing held. - Mar 2, 2026 · House
Informational Meeting held. - Feb 25, 2026 · House
Referred to Revenue. - Feb 25, 2026 · House
First reading. Referred to Speaker's desk. - Feb 25, 2026 · Senate
Third reading. Carried by Broadman. Passed. - Feb 23, 2026 · Senate
Second reading. - Feb 20, 2026 · Senate
Recommendation: Do pass with amendments. (Printed A-Eng.) - Feb 18, 2026 · Senate
Work Session held. - Feb 11, 2026 · Senate
Public Hearing held. - Feb 2, 2026 · Senate
Referred to Finance and Revenue. - Feb 2, 2026 · Senate
Introduction and first reading. Referred to President's desk.