SB1511Introduced in the Senate
Relating to the estate tax; prescribing an effective date.
What does this bill do?
Plain-English breakdown
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Official description
The Act increases the amount of an estate that is not taxed and changes estate tax rates. (Flesch Readability Score: 75.1). [Digest: The Act tells the LRO to study the estate tax. (Flesch Readability Score: 95.1).] [Requires the Legislative Revenue Officer to study the estate tax. Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legislative Assembly related to revenue not later than December 1, 2027.] Converts the $1 million exclusion for an estate subject to tax to a deduction of $2.5 million. Phases in the tax above the deduction. Raises the filing threshold for an estate tax return. Adjusts the deduction and filing threshold for inflation. Adjusts estate tax rates. Applies to the estates of decedents dying on or after January 1, 2027. Takes effect on the 91st day following adjournment sine die.
Where it stands
In committee upon adjournment.
March 6, 2026
How did lawmakers vote?
SenateStage: Senate Third Reading · February 24, 2026
22
Yes
5
No
3
Absent or Not Voting
30 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.
What do people think?
Citizen Voice
How would you vote on this bill?
An unofficial public opinion poll. It does not affect the bill or the official vote.
One response per device. Location is self-reported and not verified. Results are informal and not a scientific survey.
See how each senator voted
| Senator | District | Vote |
|---|---|---|
| David Smith | 1 | Absent |
| Noah Robinson | 2 | No |
| Jeffrey Golden | 3 | Yes |
| Floyd Prozanski | 4 | Yes |
| Richard Anderson | 5 | Yes |
| Cedric Hayden | 6 | No |
| James Manning | 7 | Yes |
| Sara Gelser Blouin | 8 | Yes |
| Fred Girod | 9 | No |
| Deb Patterson | 10 | Yes |
Bill history
Introduction and first reading. Referred to President's desk.
Referred to Finance and Revenue.
Public Hearing held.
Work Session held.
Recommendation: Do pass with amendments. (Printed A-Eng.)
Second reading.
Third reading. Carried by Broadman. Passed. Ayes, 22; Nays, 5--Girod, Hayden, Pham, Robinson, Starr; Excused, 3--Drazan, Linthicum, Smith DB.
First reading. Referred to Speaker's desk.
Referred to Revenue.
Informational Meeting held.
Public Hearing held.
In committee upon adjournment.
Verify the information
- Official page on the Oregon Legislature website
- Senate Committee On Finance and Revenue Amendment #-3 (amendment)
- Senate Committee On Finance and Revenue Amendment #-3 (amendment)
- Senate Committee On Finance and Revenue Amendment #-4 (amendment)
- House Committee On Revenue Amendment #-A6 (amendment)
- Open Government Impact (supplement)
- Preliminary SMS (supplement)
- Meeting Material (supplement)
- Meeting Material (supplement)
- Revenue Impact Statement (supplement)
- Meeting Material (supplement)
- Revenue Impact Statement (supplement)
- Preliminary SMS (supplement)
- Fiscal Impact (supplement)
- Revenue Impact (supplement)
- Fiscal Impact Statement (supplement)
- Staff Summary (supplement)
- Open Government Impact (supplement)
- Fiscal Impact Statement (supplement)
- Revenue Impact Statement (supplement)
- Preliminary SMS (supplement)
- Meeting Material (supplement)
- Witness Registration (supplement)
- Introduced (text)
- Introduced (text)
- Engrossed (text)
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