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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2093
Introduced and printed pursuant to House Rule 12.00. Presession filed (at the request of House Interim Committee
on Revenue for Representative Nancy Nathanson)
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced.The statement includes a measure digest written in compliance with applicable readability
standards.
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 Re-
venue Officer to submit findings to the interim committees of the Legislative Assembly related to
revenue not later than December 1, 2026.
A BILL FOR AN ACT
Relating to the estate tax.
Be It Enacted by the People of the State of Oregon:
SECTION 1. The Legislative Revenue Officer shall study the estate tax. The Legislative
Revenue Officer shall submit a report in the manner provided by ORS 192.245, and may in-
clude recommendations for legislation, to the interim committees of the Legislative Assem-
bly related to revenue no later than December 1, 2026.
SECTION 2.Section 1 of this 2025 Act is repealed on January 2, 2027.
NOTE:Matter in boldfaced type in an amended section is new; matter [italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 3634