Did not become law. It stopped in the Senate's Finance and Revenue Committee on June 30, 2011. The 2011 session has ended.
2011 Regular Session
Senate Bill 326
Replaces inheritance tax imposed on basis of former federal credit for state death tax with estate tax imposed as percentage of Oregon taxable estate.
What it does
The synopsis the Legislative Assembly published with the bill.
Replaces inheritance tax imposed on basis of former federal credit for state death tax with estate tax imposed as percentage of Oregon taxable estate. Establishes schedule of rates. Provides deduction of $1.5 million for all estates. Updates connection date to federal Internal Revenue Code for Oregon estate tax purposes. Clarifies provisions relating to elections made for state inheritance tax purposes. Replaces tax credit for natural resource property with deduction and modifies related provisions. Removes references to "death tax." Applies to estates of decedents who die on or after January 1, 2011. Takes effect on 91st day following adjournment sine die.
Its course
January 10 to June 30, 2011, on one scale. In the top row each mark is a day something happened; taller marks are busier days.
Each committee stop sits inside its chamber.
Every action4 actions on 4 days
In the SenateJan 10 to Jun 30 · stopped171 days
Waiting for a committeeJan 10 to Jan 144 days
Finance and RevenueJan 14 to Jun 30 · stopped167 days
Text
Each version as the Legislative Assembly printed it.
l9n doesn't hold this bill's text yet.
What happened
In l9n's words, one line for each step. Every action as the Legislative Assembly published it is below.
In the Senate Jan 10 – Jun 30
- Jan 10Introduced
- Jan 14Sent to Finance and Revenue
- Mar 16Heard in Finance and Revenue
- Jun 30Died when the session ended
All 4 actions, as published
- Jan 10Introduction and first reading. Referred to President's desk.Senate
- Jan 14Referred to Finance and Revenue.Senate
- Mar 16Public Hearing held.Senate
- Jun 30In committee upon adjournment.Senate