Relating to conforming Oregon estate tax to federal threshold; prescribing an effective date.
Catchline/Summary:
For purposes of estate tax, conforms threshold for imposition of tax and for requirement to file return to basic exclusion amount applicable to federal estate. For purposes of estate tax, conforms threshold for imposition of tax and for requirement to file return to basic exclusion amount applicable to federal estate.
Applies to estates of decedents dying on or after January 1, 2018.
Takes effect on 91st day following adjournment sine die.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
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HB 2832 House Committee On Revenue
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