l9n/ Oregon

2026 Regular Session

Senate Bill 1511

Converts the $1 million exclusion for an estate subject to tax to a deduction of $2.5 million

Did not become law. It stopped in the House of Representatives's Revenue Committee on March 6, 2026.

What it does

The synopsis the Legislative Assembly published with the bill.

<b>Digest: The Act increases the amount of an estate that is not taxed and changes estate tax rates. (Flesch Readability Score: 75.1).</b> [<i>Digest: The Act tells the LRO to study the estate tax. (Flesch Readability Score: 95.1).</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>

Its course

February 2 to March 6, 2026, 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 action12 actions on 8 days

In the SenateFeb 2 to Feb 2422 days

Waiting for a committeeFeb 2 to Feb 20 days

Finance and RevenueFeb 2 to Feb 2018 days

In the House of RepresentativesFeb 24 to Mar 6 · stopped10 days

Waiting for a committeeFeb 24 to Feb 240 days

RevenueFeb 24 to Mar 6 · stopped10 days

Votes

Yeas to nays, as the Legislative Assembly recorded them. Committee votes are set in.

  • Senate, third reading22–5

    Passed · Feb 24 · 3 present

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Feb 20

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 Feb 2 – Feb 24

  1. Feb 2Introduced
  2. Sent to Finance and Revenue
  3. Feb 11Heard in Finance and Revenue
  4. Feb 18Heard in Finance and Revenue
  5. Feb 20Finance and Revenue recommended it as amended
  6. Feb 23Read a second time
  7. Feb 24Passed the Senate, 22 to 5

In the House of Representatives Feb 24 – Mar 6

  1. Feb 24Arrived in the House of Representatives
  2. Sent to Revenue
  3. Mar 2Heard in Revenue
  4. Heard in Revenue
  5. Mar 6Died when the session ended
All 12 actions, as published
  1. Feb 2Introduction and first reading. Referred to President's desk.Senate
  2. Feb 2Referred to Finance and Revenue.Senate
  3. Feb 11Public Hearing held.Senate
  4. Feb 18Work Session held.Senate
  5. Feb 20Recommendation: Do pass with amendments. (Printed A-Eng.)Senate
  6. Feb 23Second reading.Senate
  7. Feb 24Third reading. Carried by Broadman. Passed.Senate
  8. Feb 24First reading. Referred to Speaker's desk.House of Representatives
  9. Feb 24Referred to Revenue.House of Representatives
  10. Mar 2Informational Meeting held.House of Representatives
  11. Mar 2Public Hearing held.House of Representatives
  12. Mar 6In committee upon adjournment.House of Representatives