Digest: The Act makes a new exemption from Oregon estate tax. (Flesch Readability Score: 69.7).
Provides for an additional exemption from Oregon estate tax. Adjusts the amount of the exemption based on inflation. Applies to the estates of all decedents who die on or after January 1, 2026.
Takes effect on the 91st day following adjournment sine die.

Statutes affected:
Introduced: 118.005, 118.010