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OregonSB 15562026 Regular SessionSenate

Relating to representation of persons in the magistrate division of the Oregon Tax Court; and prescribing an effective date.

Sponsored By: Sponsor information unavailable

Signed by Governor

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

More choices for Oregon tax court representation

Taxpayers can choose a person, including a nonlawyer, to represent them in Oregon Tax Court’s magistrate division. The court must recognize the representative, and taxpayers must file written permission in a form the court accepts. Other parties must name an officer or authorized employee of the party or tax administrator in a court filing. Parties are bound by their representative’s actions, but the party or court can end that authority for the case. The Department of Revenue must recognize court-approved representatives for the proceeding. On request from the taxpayer, representative, or someone the taxpayer names, the department may give authorized representatives tax returns, related reports, or other information it considers necessary. The law repeals two older representation statutes for magistrate cases started on or after January 1, 2027.

Partners lose shared tax court appeal option

A designated tax matters partner can no longer represent partners in magistrate court or file one appeal for them all. This applies when a partner’s treatment of partnership tax items matches the partnership return and leads to a deficiency notice. The tax matters partner may still represent partners at a Department of Revenue conference. Partners can choose a court representative through the law’s new designation rules instead.

Sponsors & Cosponsors

Sponsors

There is no primary sponsor on record.

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 115 • No: 1

Senate vote • 3/4/2026

Senate concurred in House amendments and repassed bill.

Yes: 29 • No: 0

House vote • 3/2/2026

Third reading. Carried by Andersen. Passed.

Yes: 44 • No: 1

House vote • 2/25/2026

Judiciary: Heard and Reported Out with Amendments

Yes: 8 • No: 0

Senate vote • 2/19/2026

Third reading. Carried by McLane. Passed.

Yes: 28 • No: 0

Senate vote • 2/9/2026

Judiciary: Heard and Reported Out with Amendments

Yes: 6 • No: 0

Actions Timeline

  1. Effective date, June 5, 2026.

    4/6/2026Senate

  2. Chapter 87, 2026 Laws.

    4/6/2026Senate

  3. Governor signed.

    3/31/2026Senate

  4. Speaker signed.

    3/5/2026House

  5. President signed.

    3/5/2026Senate

  6. Senate concurred in House amendments and repassed bill.

    3/4/2026Senate

  7. Third reading. Carried by Andersen. Passed.

    3/2/2026House

  8. Second reading.

    2/27/2026House

  9. Recommendation: Do pass with amendments and be printed B-Engrossed.

    2/26/2026House

  10. Work Session held.

    2/25/2026House

  11. Public Hearing held.

    2/23/2026House

  12. Referred to Judiciary.

    2/20/2026House

  13. First reading. Referred to Speaker's desk.

    2/19/2026House

  14. Third reading. Carried by McLane. Passed.

    2/19/2026Senate

  15. Carried over to 02-19 by virtue of adjournment.

    2/18/2026Senate

  16. Carried over to 02-18 by unanimous consent.

    2/17/2026Senate

  17. Second reading.

    2/16/2026Senate

  18. Recommendation: Do pass with amendments. (Printed A-Eng.)

    2/13/2026Senate

  19. Work Session held.

    2/9/2026Senate

  20. Public Hearing held.

    2/4/2026Senate

  21. Informational Meeting scheduled.

    2/2/2026Senate

  22. Referred to Judiciary.

    2/2/2026Senate

  23. Introduction and first reading. Referred to President's desk.

    2/2/2026Senate

Bill Text

  • HJUD Amendment -A3 (Adopted)

    2/25/2026

    PDF

  • HJUD Amendment -A3 (Proposed)

    2/23/2026

    PDFPDF

  • SJUD Amendment -2 (Adopted)

    2/9/2026

    PDF

  • SJUD Amendment -1 (Proposed)

    2/4/2026

    PDF

  • A-Engrossed

    PDF

  • B-Engrossed

    PDF

  • Enrolled

    PDF

  • House Amendments to A-Engrossed

    PDF

  • Introduced

    PDF

  • Senate Amendments to Introduced

    PDF

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