HB3688 — Relating to a deceased spousal unused exclusion amount for Oregon estate tax; prescribing an effective date.

HB3688 — Relating to a deceased spousal unused exclusion amount for Oregon estate tax; prescribing an effective date. · Informed CitizenryThe bill amends Oregon law to allow a surviving spouse to claim an exclusion amount for the unused portion of estate tax exclusion that applied to the prior deceased spouse of the decedent. This ex…Open in Informed Citizenry