OregonRelating to a natural resource credit against estate tax; prescribing an effective date.
What it does
Reduces the required size of real property and the percentage of value of the adjusted gross estate necessary for real property to qualify for a natural resource property credit against estate tax, where the real property is forestland or forestland homesites. Applies to estates of decedents dying on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Jun 28In committee upon adjournment.Latest
- Jan 17Referred to Natural Resources and Wildfire.Minor
- Jan 13Introduction and first reading. Referred to President's desk.Introduced