Oregon legislation · 2025 Legislative Measures
Oregon HB3934: Relating to a deceased spousal unused exclusion amount for Oregon estate tax; prescribing an effective date.
Status: Failed, June 27, 2025
Digest: The Act would let a surviving spouse claim the unused amount of the first spouse's estate tax exclusion. (Flesch Readability Score: 66.3). Allows an exclusion from the Oregon taxable estate of a surviving spouse for the unused portion of exclusion that applied to the prior deceased spouse of the decedent. Applies to estates of decedents who die on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
What the bill says
A bill FOR AN ACT Relating to a deceased spousal unused exclusion amount for Oregon estate tax; creating new provisions; amending ORS 118.010; and prescribing an effective date.
From the introduced text, March 17, 2025:
A BILL FOR AN ACT Relating to a deceased spousal unused exclusion amount for Oregon estate tax; creating new provisions; amending ORS 118.010; and prescribing an effective date. Be It Enacted by the People of the State of Oregon: SECTION 1. Section 2 of this 2025 Act is added to and made a part of ORS chapter 118. SECTION 2. (1) A decedent who is a surviving spouse is allowed an exclusion amount if: (a) The Oregon taxable estate of the prior deceased spouse of the decedent did not exceed $1 million; and (b) Notwithstanding ORS 118.160, and not later than 12 months after the death of the prior deceased spouse, the personal representative of the estate of the prior deceased spouse files a return as provided in ORS 118.100 stating the amount of the exclusion. (2) The exclusion amount claimed under this section may not exceed $1 million and shall be calculated by subtracting the Oregon taxable estate of the prior deceased spouse from $1 million. (3) The election made by the personal representative of the prior deceased spouse under this section is irrevocable. SECTION 3. ORS 118.010 is amended to read: 118.010. (1) As used in this section: (a) "Nonresident decedent" means an individual who is domiciled outside of Oregon on the date the individual dies. (b) "Resident …
Sponsors
- Hai Pham (D, 36) · primary sponsor
- Mark Meek (D, 20) · primary sponsor
- Edwin Diehl (R, 17) · primary sponsor
- Christine Drazan (R, 51) · primary sponsor
- John Lively (D, 7) · primary sponsor
- Thuy Tran (D, 45) · primary sponsor
- Mari Watanabe (D, 34) · primary sponsor
- Daniel Bonham (R, 26) · primary sponsor
- Fred Girod (R, 9) · primary sponsor
- Manning Jr., James (D, 7) · primary sponsor
- David Smith (R, 1) · primary sponsor
- Thomas Andersen (D, 19)
Latest actions
- : In committee upon adjournment.
- : Public Hearing held.
- : Referred to Revenue.
- : First reading. Referred to Speaker's desk.
Subjects: Revenue
Common questions
- What is HB3934?
- HB3934 is a bill in the Oregon Legislature (2025 Legislative Measures): Relating to a deceased spousal unused exclusion amount for Oregon estate tax; prescribing an effective date.
- What does HB3934 do?
- In its own words: A bill FOR AN ACT Relating to a deceased spousal unused exclusion amount for Oregon estate tax; creating new provisions; amending ORS 118.010; and prescribing an effective date.
- What is the status of HB3934?
- Failed as of June 27, 2025. Latest action: In committee upon adjournment. (June 27, 2025).
- Who sponsored HB3934?
- Hai Pham (D, 36), with 11 co-sponsors.
- Where is the official record for HB3934?
- On the Oregon Legislature website: https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/3934
Source: official Oregon record. Tracked by Delilah, AI for legislation across all 50 states and Congress.