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Relating to a deceased spousal unused exclusion amount for Oregon estate tax; prescribing an effective date.

This bill did not become law and its session has ended, so it can no longer move. It would have to be reintroduced.

OR HB 3934 · House Bill · 2025R1

Stage
Session ended
Started in
House
Sponsors
34
Latest action
Jun 28, 2025

What it does

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.

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Where it stands

This bill did not become law and its session has ended, so it can no longer move. It would have to be reintroduced.

  1. Introduced (Done)

  2. Committee (Current step)

    In committee · Jun 28, 2025

  3. Floor (Needs attention)

    The session ended first

  4. Law (Not started)

What moved

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Who is involved

Sponsors

The lawmakers who put their names on it, lead sponsors first.

In the news

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Where it goes next

While a bill can still move, the questions are about people and money in Oregon.

Work with this bill

Relating to a deceased spousal unused exclusion amount for Oregon estate tax; prescribing an effective date. | 52