Did not become law. It stopped in the House of Representatives's Revenue Committee on June 27, 2025. The 2025 session has ended.
2025 Regular Session
House Bill 3688
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.
What it does
The synopsis the Legislative Assembly published with the bill.
Digest: The Act would let a surviving spouse claim the unused amount of the first spouse's estate tax exclusion. (Flesch Readability Score: 66.3). 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.
Sponsors
Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.
Its course
February 25 to June 27, 2025, 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 House of RepresentativesFeb 25 to Jun 27 · stopped122 days
Waiting for a committeeFeb 25 to Feb 272 days
RevenueFeb 27 to Jun 27 · stopped120 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 House of Representatives Feb 25 – Jun 27
All 4 actions, as published
- Feb 25First reading. Referred to Speaker's desk.House of Representatives
- Feb 27Referred to Revenue.House of Representatives
- Apr 3Public Hearing held.House of Representatives
- Jun 27In committee upon adjournment.House of Representatives