Loading policy item
HB 4015
This proposal did not become law. HB 4015 would have updated Oregon's statutory references to the federal Internal Revenue Code from various dates in 2023 and 2024 to December 31, 2025 (and January 1, 2026 for specific pension required minimum distribution rules). This synchronizes Oregon's tax definitions, retirement benefit limits, and qualified expense categories with the federal code as it would have existed at the end of 2025. Potential effects would have included automatic adjustments to Oregon pension salary calculations and benefit caps based on future federal inflation adjustments, would have updated to the definition of taxable income for personal and corporate taxes, and alignment of 529/ABLE plan rules with federal changes effective through 2025.
Generated explanation · Introduced · Analyzed 8/19/2026 · Open official Introduced text
This proposal did not become law.
Generated analysis of Introduced text; it does not establish that the bill applies to you. Read the full decision brief.
No upcoming event is verified in the available records.
Plain-language analysis
Generated analysis, not an official summary or legal advice. Confirm with linked Oregon documents.
This proposal did not become law. The generated effects below describe what it would have required if enacted.
HB 4015 would have updated Oregon's statutory references to the federal Internal Revenue Code from various dates in 2023 and 2024 to December 31, 2025 (and January 1, 2026 for specific pension required minimum distribution rules). This synchronizes Oregon's tax definitions, retirement benefit limits, and qualified expense categories with the federal code as it would have existed at the end of 2025. Potential effects would have included automatic adjustments to Oregon pension salary calculations and benefit caps based on future federal inflation adjustments, would have updated to the definition of taxable income for personal and corporate taxes, and alignment of 529/ABLE plan rules with federal changes effective through 2025.
Basis: Bill text · Source: Introduced
Official sources do not state why this measure was proposed.
Sponsor testimony, staff summaries, committee materials, or statutory findings may explain it.
Inferred from cited text; not a stated purpose.
Oregon likely uses a snapshot approach to federal law to avoid constant legislative updates for every minor federal change; this bill prevents Oregon from decoupling by ensuring that pension caps, tax definitions, and retirement rules automatically track federal inflation adjustments and policy changes enacted between 2024 and late 2025, avoiding outdated limits or mismatched definitions for the 2026 tax year.
Basis: Inferred · Source: Introduced
Salary definitions for retirement calculations update to include or exclude specific deferred compensation items based on 2025 federal rules. Pension benefit caps adjust to 2025 federal limits, which might have increased due to inflation. Required minimum distribution ages might have shifted if federal law changes the age by December 31, 2025.
Basis: Bill text · Source: Introduced
Potential effect if enacted: Definitions of 'income' and 'adjusted gross income' update to 2025 federal rules, potentially changing eligibility thresholds and credit amounts based on how federal law treats specific income items by late 2025.
Basis: Bill text · Source: Introduced
Potential effect if enacted: Corporate excise tax definitions of 'doing business,' affiliation, and taxable income update to 2025 federal standards. S-corp shareholder representation rights before the tax court update to 2025 federal S-corp rules.
Basis: Bill text · Source: Introduced
Potential effect if enacted: Definitions of qualified higher education expenses (including apprenticeships and loan payments) and eligible individuals/beneficiaries update to 2025 federal standards, affecting withdrawal eligibility.
Basis: Bill text · Source: Introduced
Potential effect if enacted: Administrative obligation to apply the updated federal code as the tie date for all referenced provisions, including adopting rules for salary caps and distribution requirements consistent with the new federal snapshot.
Basis: Bill text · Source: Introduced
Taxpayers and PERS members would have had to monitor federal tax changes through late 2025 to understand Oregon's resulting liability, as Oregon would have mirrored those changes automatically without separate state action.
Basis: Bill text · Source: Introduced
PERS members' retirement benefits could have increased if federal inflation adjustments raise pension caps, or decrease if federal law would have reduced limits; RMD ages might have changed based on federal would have updated by December 31, 2025.
Basis: Bill text · Source: Introduced
Oregon revenue impact is uncertain; if federal deductions expand, Oregon taxable income might have shrinked, while expanded pension caps could have increased PERS costs.
Basis: Inferred · Source: Introduced
529 and ABE account access to funds for apprenticeships or loans would have depended on federal definitions in effect by December 31, 2025.
Basis: Bill text · Source: Introduced
PERS members and taxpayers
Potential effect if enacted: Federal law passes significant inflation adjustments that substantially increase pension caps and expand tax-free student loan forgiveness provisions; Oregon automatically adopts these changes, resulting in higher retirement benefits for PERS members and broad relief for borrowers using 529/ABLE funds for loans.
Basis: Inferred · Source: Introduced
Corporations and taxpayers
Federal law would have repealed a specific deduction or entity definition Oregon relies on (e.g., S-corp representation rules or charitable checkoff definitions), causing an unexpected tax increase for Oregon entities or loss of eligibility for state credits without explicit Oregon legislative action.
Basis: Inferred · Source: Introduced
Potential effect if enacted: The bill delegates significant definitional authority to federal law; if federal policy shifts unfavorably, Oregon's tax base or benefit obligations change automatically. The risk is not unlawful conduct but unintended policy consequences from decoupling failure.
Sources · Introduced
The bill trades legislative control over specific tax and retirement definitions for administrative efficiency and alignment with federal law, risking unintended Oregon consequences from federal policy shifts while ensuring Oregon limits and definitions keep pace with inflation and federal would have updated.
Would have reduced decoupling lag and ensures pension caps adjust for inflation via federal references.
Basis: Bill text · Source: Introduced
Potential effect if enacted: Simplifies administration by mirroring federal rules, reducing compliance complexity for taxpayers and agencies.
Basis: Bill text · Source: Introduced
Potential effect if enacted: Loses ability to selectively decouple from unfavorable federal changes, potentially exposing Oregon taxpayers or the state pension system to federal policy volatility.
Basis: Bill text · Source: Introduced
Automatic adoption of federal changes might have altered tax liabilities or benefit amounts in ways that were not explicitly debated or analyzed for Oregon-specific impacts.
Basis: Bill text · Source: Introduced
Model self-rating: high. The bill text explicitly updates tie dates across numerous statutes. The effects are mechanical synchronization with federal law. No fiscal or rationale documents were provided, limiting analysis of costs and intent. This is the model’s assessment of its own analysis, not independent verification or human review.
4 records currently loaded
Records available in the current snapshot.
Earliest loaded signal
Introduced bill text posted
Posted Jan 28, 2026, 3:25 PM PST
Not a qualifying replacement
Only the introduced tax-update bill is available.
AI assessment dated 2026-09-29. This classification is separate from enactment and legal effect.
Evidence snapshot: 2026-09-29. Later legislative records are not automatically reassessed.
Policy purpose: broadly retained.
Reviewer: /root/review_recent_a · 2026-09-29
Not a qualifying replacement
Only the introduced tax-update bill is available.
Policy purpose: broadly retained.
“SECTION 1. ORS 178.300 is amended to read: 9 178.300. As used in ORS 178.300 to 178.360: 10 (1) “Account” means an individual account established in accordance with ORS 178.300 to 11 178.360. 12 (2) “Account owner””
Introduced
Reviewer: /root/review_recent_b · 2026-09-29
Not a qualifying replacement
Only the introduced federal-tax-conformity bill is present.
Policy purpose: broadly retained.
“SECTION 1. ORS 178.300 is amended to read: 9 178.300. As used in ORS 178.300 to 178.360: 10 (1) “Account” means an individual account established in accordance with ORS 178.300 to 11 178.360. 12 (2) “Account owner” mean”
Introduced
“Gut and stuff” research tracks substantial replacements of a bill’s substantive text. Policy change is assessed separately: a rewrite can retain the same purpose. A proposed amendment is counted as adopted only when the official evidence supports adoption.
Two subscription subagents independently examine the same official evidence without seeing each other’s answers. An additional subagent can adjudicate disagreements against the sources. Unsupported conclusions, missing evidence, and unresolved disagreements remain uncertain. Agreement is not a guarantee of accuracy.
Session totals count each HB or SB once, including bills that did not become law. Resolutions and memorials are excluded. Counts describe the research inventory, independent of your search, interests, following, and status filters. Missing or unassessed bills are not negative findings.
The replacement watch is a rule, not an AI assessment: a bill whose introduced text is a short study bill (a study word, at most three sections, under 400 words) or a blank form (a run of blanks, 300 words or fewer) is listed once a proposed amendment is posted for it. In the 2021 to 2026 training sessions, 271 of 374 such bills were later replaced; the rate is historical and says nothing about a particular bill’s intent.
Assessments are published research snapshots. Opening this page reads saved research and does not run an AI review. Refreshes require another evidence export, independent assessment, and validated import; reports do not continuously refresh. Each bill’s evidence and reviewer provenance are available on its detail page.
Oregon records no individual sponsors.
Presession filing record
Introduced and printed pursuant to House Rule 12.00. Presession filed.
LC 190 became HB 4015
Mapping document posted: January 2, 2026 at 2:30 PM PST
Work Session — 4:15 - 4:30 Introduction of Committee Bills LC 186 Tax Compliance LC 190 Update Federal Connection LC 195 Study on the State's Financial System
House Interim Committee on Revenue introduction work session
Committee meeting: January 13, 2026 at 2:30 PM PST
HR A
Committee introduction motion
Committee meeting: January 13, 2026 at 2:30 PM PST
Vice-Chair Walters moved to adopt the listed legislative concepts as committee bills. Motion Passed
Committee introduction allows consideration; it does not imply every member supported the introduced or final text.
Records already listed in Activity are not repeated here.
Official origin records are incomplete; missing facts are not inferred.
4 events
Full timeline
4 entries shown.
In committee upon adjournment.
Referred to Revenue.
First reading. Referred to Speaker's desk.
or to other wholesalers. 31 SECTION 29. ORS 317A.100, as amended by section 20, chapter 4, Oregon Laws 2025, and sec- 32 tion 6, chapter 502, Oregon Laws 2025, is amended to read: 33 317A
ovisions of this section. 34 SECTION 28. ORS 317A.100, as amended by section 6, chapter 502, Oregon Laws 2025, is 35 amended to read: 36 317A.100. As used in ORS 317A.100 to 317A.158: 37 (1
100, as amended by section 20, chapter 4, Oregon Laws 2025, and sec- 32 tion 6, chapter 502, Oregon Laws 2025, is amended to read: 33 317A.100. As used in ORS 317A.100 to 317A.158: 34 (1)(a
“Updates the connection date to the federal Internal Revenue Code and other provisions of federal tax law.”
Confirm with the official record.
Supplemental, source-linked analysis from project researchers and community contributors. It is separate from Oregon's official record.