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OregonSB 15562026 Regular SessionSenateWALLET

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

Sponsored By: Sponsor information unavailable

Became Law

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 0 benefits, 0 costs, 3 mixed.

Easier representation in Oregon tax cases

Beginning January 1, 2027, you can use a non‑lawyer to represent you in the Tax Court’s magistrate division and before the Department of Revenue. The court and the department recognize a representative once you file a written authorization or show clear authority. The court sends written notice when it recognizes a representative and tells you that you are bound by a non‑lawyer’s acts. In DOR meetings, you can record the meeting and get a copy (you pay the cost). You can consult a permitted representative during a meeting if you clearly ask, but not for meetings started by subpoena. You or your authorized representative can request copies of your filed income tax return from the department.

Old tax court rules repealed in 2027

Beginning January 1, 2027, ORS 305.245 and ORS 305.494 are repealed for magistrate‑division tax cases that start on or after that date. This aligns the statutes with the new representation and procedure framework. The repeal of ORS 305.494 applies even if Senate Bill 1507 also changed that section. These repeals do not by themselves change tax amounts owed.

One partner speaks for the partnership

Beginning January 1, 2027, partners may name a tax matters partner within 30 days after a notice of deficiency. The person must be a general partner during the tax year or when designated. A timely conference request or appeal by that partner counts for all partners. All represented partners are bound by that partner’s acts. The department can require the tax matters partner to supply partner information if it was not on the return.

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

  • Enrolled

    3/4/2026

    PDF

  • B-Engrossed

    2/26/2026

    PDF

  • House Amendments to A-Engrossed

    2/26/2026

    PDF

  • HJUD Amendment -A3 (Adopted)

    2/25/2026

    PDF

  • HJUD Amendment -A3 (Proposed)

    2/23/2026

    PDFPDF

  • A-Engrossed

    2/13/2026

    PDF

  • Senate Amendments to Introduced

    2/13/2026

    PDF

  • SJUD Amendment -2 (Adopted)

    2/9/2026

    PDF

  • SJUD Amendment -1 (Proposed)

    2/4/2026

    PDF

  • Introduced

    1/28/2026

    PDF

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