Marty Wilde
- Democratic
Primary
Requires person receiving property from decedent to use decedent's basis in property, not "stepped up" basis, for purposes of estate tax. Allows exclusion from taxable estate for certain family-owned businesses. Applies to estates of decedents dying on or after January 1, 2022. Transfers to Higher Education Coordinating Commission, for funding of Oregon Opportunity Grants, amount equal to estimated increase in revenue attributable to amendments to statutes. Takes effect on 91st day following adjournment sine die.
No votes to display
In committee upon adjournment.
Referred to Revenue.
First reading. Referred to Speaker's desk.
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