OregonRelating to estate tax treatment of family-owned business; prescribing an effective date.
What it does
Allows an exclusion from a taxable estate for the value of the interest in a family-owned business. Applies to estates of decedents who die 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
- Feb 12Public Hearing held.
- Jan 17Referred to Finance and Revenue.Minor
- Jan 13Introduction and first reading. Referred to President's desk.Introduced