Oregon · 2025 Regular Session · Bill
HB 2301: Relating to estate tax; prescribing an effective date.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 2301 is a bill introduced in the Oregon House on January 13, 2025. According to its official title, it concerns: Relating to estate tax; prescribing an effective date. Primary sponsor: Kevin Mannix (Republican), Ed Diehl (Republican), Bobby Levy (Republican), Werner Reschke (Republican), Jeff Helfrich (Republican). It lists 8 additional sponsors. Most recent recorded action (June 28, 2025): In committee upon adjournment.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
Allows an additional estate tax exclusion of $7 million. Imposes tax at a flat rate of seven percent. Applies to estates of decedents who die on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
Sponsors
Sponsors by party (alphabetical): Republican 13
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Kevin Mannix | Primary sponsor | Republican | House | 21 |
| Ed Diehl | Primary sponsor | Republican | House | 17 |
| Bobby Levy | Primary sponsor | Republican | House | 58 |
| Werner Reschke | Primary sponsor | Republican | House | 55 |
| Jeff Helfrich | Primary sponsor | Republican | House | 52 |
| Court Boice | Co-sponsor | Republican | House | 1 |
| Christine Drazan | Co-sponsor | Republican | Senate | 26 |
| Lucetta Elmer | Co-sponsor | Republican | House | 24 |
| Rick Lewis | Co-sponsor | Republican | House | 18 |
| Mark Owens | Co-sponsor | Republican | House | 60 |
| Alek Skarlatos | Co-sponsor | Republican | House | 4 |
| Boomer Wright | Co-sponsor | Republican | House | 9 |
| Dwayne Yunker | Co-sponsor | Republican | House | 3 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- In committee upon adjournment.
- Public Hearing held.
- Referred to Revenue.
- First reading. Referred to Speaker's desk.