Oregon · 2025 Regular Session · Bill
SB 405: Relating to conforming estate tax to federal basic exclusion amount; 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
SB 405 is a bill introduced in the Oregon Senate on January 13, 2025. According to its official title, it concerns: Relating to conforming estate tax to federal basic exclusion amount; prescribing an effective date. Primary sponsor: Fred Girod (Republican), Dick Anderson (Republican). 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.
Provides that, for the estates of decedents dying on or after January 1, 2026, Oregon estate tax is not due unless the value of the Oregon taxable estate exceeds $13.61 million. Raises the threshold for the filing of an estate tax return to a gross estate valued at more than $13.61 million. Takes effect on the 91st day following adjournment sine die.
Sponsors
Sponsors by party (alphabetical): Republican 2
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Fred Girod | Primary sponsor | Republican | Senate | 9 |
| Dick Anderson | Primary sponsor | Republican | Senate | 5 |
“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 Finance and Revenue.
- Introduction and first reading. Referred to President's desk.