Updates the tie date to the federal Internal Revenue Code and other federal tax laws. Becomes law 91 days from sine die.

Updates the connection date to the federal Internal Revenue Code and other provisions of federal tax law. Takes effect on the 91st day following adjournment sine die. The bill amends various Oregon tax laws to align with federal tax laws as amended and in effect on December 31, 2025. It specifies that references to the Internal Revenue Code and federal tax laws in Oregon statutes should be interpreted according to their federal versions as of December 31, 2025. The amendments apply to tax years beginning on or after January 1, 2026.

Updates the tie date to the federal Internal Revenue Code and other federal tax laws. Becomes law 91 days from sine die.

Updates the connection date to the federal Internal Revenue Code and other provisions of federal tax law. Takes effect on the 91st day following adjournment sine die. The bill amends various Oregon tax laws to align with federal tax laws as amended and in effect on December 31, 2025. It specifies that references to the Internal Revenue Code and federal tax laws in Oregon statutes should be interpreted according to their federal versions as of December 31, 2025. The amendments apply to tax years beginning on or after January 1, 2026.