OR SB939 | 2023 | Regular Session


Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Failed on June 25 2023 - 100% progression
Action: 2023-06-25 - In committee upon adjournment.
Text: Latest bill text (Introduced) [PDF]


Allows additional estate tax exclusion. Allows additional estate tax exclusion. Adjusts for inflation. Allows additional exclusion in lieu of election by predeceased spouse to claim deduction for special marital property. Applies to estates of decedents dying on or after January 1, 2024. Takes effect on 91st day following adjournment sine die.

Tracking Information

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Relating to exclusions from estate tax; prescribing an effective date.



2023-06-25SenateIn committee upon adjournment.
2023-03-14SenatePublic Hearing held.
2023-02-22SenateReferred to Finance and Revenue, then Tax Expenditures.
2023-02-21SenateIntroduction and first reading. Referred to President's desk.

Oregon State Sources

Bill Comments