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 3934
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.
In the House of Representatives
Sponsor
Ed Diehl, Christine Drazan, John Lively, Thuy Tran, Mari Watanabe, Gregory Smith, Kevin Mannix, Bobby Levy, David Gomberg
Chief co-sponsors
15 co-sponsors
Tom Andersen, Willy Chotzen, Paul Evans, Mark Gamba, Dacia Grayber, Ken Helm, Shannon Isadore, Pam Marsh, Susan McLain, Daniel Nguyen, Ricki Ruiz, Nathan Sosa, Emerson Levy, Anna Scharf, Darcey Edwards
In the Senate
Sponsor
Daniel Bonham, Fred Girod, James Manning Jr., David Brock Smith
Chief co-sponsors
4 co-sponsors
Dick Anderson, Anthony Broadman, Wlnsvey Campos, Lisa Reynolds
Its course
March 18 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 3 days
In the House of RepresentativesMar 18 to Jun 27 · stopped101 days
Waiting for a committeeMar 18 to Mar 180 days
RevenueMar 18 to Jun 27 · stopped101 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 Mar 18 – Jun 27
All 4 actions, as published
- Mar 18First reading. Referred to Speaker's desk.House of Representatives
- Mar 18Referred to Revenue.House of Representatives
- Apr 3Public Hearing held.House of Representatives
- Jun 27In committee upon adjournment.House of Representatives