OR SB 1511
died on adjournmentRelating to the estate tax; prescribing an effective date.
Oregon · 2026 Regular Session · upper
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Quick answers
Did OR SB 1511 pass?
No. OR SB 1511 died when the 2026 Regular Session adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2026-03-07): In committee upon adjournment.
What is OR SB 1511 about?
</b> </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>
Description
</b> </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>
- Introduced
- 2026-02-02
- Latest action
- 2026-03-07 — In committee upon adjournment.
- Bill type
- bill
- Last updated
- —
Sponsors
Not provided by source.
Committees
Not provided by source.
Action timeline
Newest first
2026-03-07
In committee upon adjournment.
2026-03-02
Public Hearing held.
2026-03-02
Informational Meeting held.
2026-02-25
Referred to Revenue.
referral-committee
2026-02-25
First reading. Referred to Speaker's desk.
introduction,reading-1,referral-committee
2026-02-25
Third reading. Carried by Broadman. Passed.
passage,reading-3
2026-02-23
Second reading.
reading-2
2026-02-20
Recommendation: Do pass with amendments. (Printed A-Eng.)
committee-passage-favorable
2026-02-18
Work Session held.
2026-02-11
Public Hearing held.
2026-02-02
Referred to Finance and Revenue.
referral-committee
2026-02-02
Introduction and first reading. Referred to President's desk.
introduction,reading-1,referral-committee
Versions
Documents
Votes
Heard and Reported Out with Amendments
2026-02-18 · pass · 3-2
Member-level votes (5)
- Dick Anderson: no
- Anthony Broadman: yes
- Mike McLane: no
- Deb Patterson: yes
- Kathleen Taylor: yes
Third reading. Carried by Broadman. Passed.
2026-02-25 · pass · 22-5
Member-level votes (30)
- Rob Wagner: yes
- Dick Anderson: yes
- Wlnsvey Campos: yes
- Fred Girod: no
- James Manning Jr.: yes
- Janeen Sollman: yes
- Bruce Starr: no
- Diane Linthicum: absent
- Suzanne Weber: yes
- Mark Meek: yes
- Kathleen Taylor: yes
- Noah Robinson: no
- Christine Drazan: absent
- David Brock Smith: absent
- Sara Gelser Blouin: yes
- Deb Patterson: yes
- Mike McLane: yes
- Todd Nash: yes
- Courtney Neron Misslin: yes
- Lew Frederick: yes
- Chris Gorsek: yes
- Floyd Prozanski: yes
- Kim Thatcher: yes
- Kate Lieber: yes
- Kayse Jama: yes
- Anthony Broadman: yes
- Jeff Golden: yes
- Cedric Hayden: no
- Khanh Pham: no
- Lisa Reynolds: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T05:31:04.409453Z
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