HJM 201
Plain-language analysis
Generated analysis, not an official summary or legal advice. Confirm with linked Oregon documents.
HJM 201 is a non-binding memorial that urges the U.S. Congress and President to permanently extend federal tax relief for Oregon wildfire victims, which expired at the end of 2025. The measure creates no new state law, imposes no state obligations or costs, and has zero direct legal effect on Oregon residents until and unless Congress acts on the request.
Basis: Bill text · Source: Enrolled
The measure addresses the expiration at the end of 2025 of federal tax cuts for wildfire relief payments created by H.R. 5863, which served as companion relief to Oregon's Senate Bill 1520; without extension, qualified settlement payments will again be subject to federal income taxation.
Basis: Bill text · Sources: Enrolled; Staff Measure Summary; Staff Measure Summary
The text supports no bounded hypothesis.
The memorial itself does not change their tax status. Their financial outcome depends entirely on whether Congress extends the federal exclusion; if Congress acts, they retain relief; if not, they face federal taxation on recovery funds.
Basis: Bill text · Sources: Enrolled; Staff Measure Summary
Recipients of a formal legislative request to extend federal tax policy; no obligation to act.
Basis: Bill text · Source: Enrolled
Sponsors and senders of the memorial; no state fiscal or administrative burden.
Basis: Bill text · Source: Enrolled
No change in Oregon state law, tax code, or administrative procedures.
Basis: Bill text · Source: Enrolled
No state fiscal impact; the Legislative Revenue Office and Legislative Fiscal Office confirm no impact on state or local revenues or expenditures.
Basis: Official analysis · Sources: Revenue Impact Statement INTRO; Fiscal Impact Statement INTRO
Highlights a gap in federal relief; if Congress does not act, victims may face unexpected federal tax liability on settlement funds intended for recovery.
Basis: Bill text · Source: Enrolled
Oregon wildfire victims
Congress permanently extends the federal exclusion. A Santiam Canyon survivor receives a $2 million settlement and pays zero federal income tax on it, preserving full funds for rebuilding.
Basis: Bill text · Source: Enrolled
Oregon wildfire victims
Congress rejects the extension. A victim receives a large settlement intended for reconstruction but faces a substantial federal tax bill, reducing net recovery funds and potentially delaying rebuilding efforts.
Basis: Bill text · Source: Enrolled
The measure creates no state obligations or definitions that could be manipulated.
Sources · Enrolled
The measure trades political advocacy for federal tax relief against the reality that it cannot alter state law or guarantee any outcome without congressional action.
Signals constituent need and maintains alignment with federal policy to support recovery efforts.
Basis: Bill text · Source: Enrolled
None; it is a zero-cost expression of opinion with no direct state consequences.
Basis: Bill text · Source: Enrolled
The enrolled text removes the editor's summary and digest present in the introduced version. The operative memorial request remains substantively identical, urging Congress to extend federal tax relief for wildfire victims. The list of sponsors has been updated in the enrolled version.
Removal of summary section and digest.
Administrative; no change to substance.
Sources · Introduced; Enrolled
Tradeoff: None; the measure's nature and effect remain unchanged.
high confidence. The measure is a memorial with clear text, official no-impact statements, and staff summaries confirming its purpose and scope. No ambiguity exists regarding its non-binding nature or lack of state effect.
23 records currently loaded
Records available in the current snapshot.
Earliest loaded signal
Introduced bill text posted
Posted Jan 28, 2026, 3:25 PM PST
Follow the official text for HJM 201 and every amendment branch. Connections come from each amendment's stated base. Horizontal position shows when each document was first posted, when available.
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Selected document summary
No deeper official pre-number history was found.
Chief sponsors: Representative Jami Cate, Senator Fred Girod, Representative David Gomberg, Representative Paul Evans, Representative Virgle Osborne, Representative Hai Pham, Representative Sue Rieke Smith, Senator Dick Anderson, Senator Lew Frederick, Representative Tom Andersen
Regular sponsors: Representative Tom Andersen, Representative Court Boice, Representative Matt Bunch, Representative Ed Diehl, Representative Mark Gamba, Representative Dacia Grayber, Representative Jeffrey Helfrich, Representative Bobby Levy, Representative Rick Lewis, Representative John Lively, Representative Rob Nosse, Representative Mark Owens, Representative E. Werner Reschke, Representative Ricki Ruiz, Representative Thuy Tran, Representative Lamar Wise, Representative Boomer Wright, Senator Christine Drazan, Senator Sara Gelser Blouin, Senator Cedric Hayden, Senator Mike McLane, Senator Mark Meek, Senator Floyd Prozanski, Senator David Brock Smith, Representative Daniel Nguyen, Representative Sarah McDonald, Representative Ken Helm, Representative Emerson Levy, Representative Willy Chotzen, Representative Pam Marsh, Representative Jason Kropf, Representative Mari Watanabe
House carrier
Representative Jami Cate
Final Reading: Memorials and Resolutions
Senate carrier
Senator Fred Girod
Third Reading Of House Measures
A carrier presents the measure or report but is not necessarily its sponsor or author.
Records already listed in Activity are not repeated here.
Official origin records are incomplete; missing facts are not inferred.
Yex Labs LLC should monitor this measure because the supplied artifact supports small-business incentives, grants, and tax policy and a plausible but not yet specific effect.
68% confidence · deterministic fallback
23 events
Full timeline
23 entries shown.
Filed with Secretary of State.
President signed.
Speaker signed.
Final reading. Carried by Girod. Adopted.
Ayes, 28; Excused, 2--Frederick, Hayden.
Second reading.
Recommendation: Do adopt.
Public Hearing and Work Session held.
IS_Impact HJM 201 INTRO
Revenue Impact Statement
Referred to Natural Resources and Wildfire.
First reading. Referred to President's desk.
Read. Carried by Cate. Adopted.
Ayes, 58; Excused, 2--McIntire, Valderrama.
Recommendation: Be adopted.
Work Session held.
IS_Impact HJM 201 INTRO
Revenue Impact Statement
Public Hearing held.
Referred to Climate, Energy, and Environment.
First reading. Referred to Speaker's desk.
introduced in the U.S. Congress EFFECT OF AMENDMENT: No amendment. BACKGROUND: Senate Bill 1520 (2024) established a personal state income tax subtraction for amounts received
ure funding for wildfire victims EFFECT OF AMENDMENT: No amendment. BACKGROUND: Senate Bill 1520 (2024) established a personal income tax subtraction in Oregon for any amount r
build in the years since; and Whereas in 2024, the Legislative Assembly passed Senate Bill 1520 to create vital tax relief for wildfire victims in Oregon and to protect those
federal taxation on liability settlements arising from wildfires; and Whereas Senate Bill 1520 ensured that those liability settlements would be used to aid in crucial wildfi
ild in the years since; and 18 Whereas in 2024, the Legislative Assembly passed Senate Bill 1520 to create vital tax relief for 19 wildfire victims in Oregon and to protect tho
lief payments that provided the much-needed companion relief to that granted by Senate Bill 1520, but the tax cuts in H.R. 5863 expired at the end of 2025; now, therefore, Be
ral taxation on liability 20 settlements arising from wildfires; and 21 Whereas Senate Bill 1520 ensured that those liability settlements would be used to aid in crucial 22 wil
ates to sign, legislation to permanently extend the federal companion relief to Senate Bill 1520 (2024) that was created by H.R. 5863 (2024); and be it further Resolved, That
f payments that provided the much-needed companion relief 26 to that granted by Senate Bill 1520, but the tax cuts in H.R. 5863 expired at the end of 2025; now, 27 therefore, 2
es to sign, legislation 3 to permanently extend the federal companion relief to Senate Bill 1520 (2024) that was created by 4 H.R. 5863 (2024); and be it further 5 Resolved, Th
“Digest: Asks Congress to pass a new law so people who were victims of wildfires will keep getting the help they need. (Flesch Readability Score: 86.7). Urges Congress to pass legislation to permanently extend federal tax cuts for wildfire victims.”
Oregon updates this record in place. This page uses the latest text; an exact original snapshot is unavailable.
Confirm with the official record.
Supplemental, source-linked analysis from project researchers and community contributors. It is separate from Oregon's official record.