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OR SB1205

Bill

Status

Failed

6/27/2025

Primary Sponsor

David Smith

Click for details

Origin

Senate

2025 Legislative Measures

AI Summary

  • Extends the sunset date for Oregon's personal income tax subtraction on wildfire lawsuit settlements from January 1, 2026 to January 1, 2028
  • Applies to amounts received from civil actions arising from wildfires declared by emergency declarations or executive orders issued between January 1, 2018 and the new sunset date
  • Tax benefits apply retroactively to amounts received in all tax years beginning on or after January 1, 2018
  • Amends Section 4, chapter 50, Oregon Laws 2024, which originally established the wildfire litigation tax subtraction

Legislative Description

Relating to tax subtractions for amounts received in wildfire litigation.

Last Action

In committee upon adjournment.

6/27/2025

Committee Referrals

Finance and Revenue4/8/2025

Full Bill Text

No bill text available