As reported last week, Senate Bill 1510 (“SB 1510”) was passed by the Oregon Senate on February 24, 2026. It was passed by the Oregon House of Representatives on March 4, 2026. Now, it sits on Governor Tina Kotek’s desk awaiting her signature.
One of our readers asked me a simple question: “What happens next in the legislative process?” As I commenced to answer that question, with his assistance, I quickly realized that taxpayers and tax practitioners do have something to worry about. That worry relates to how SB 1510 was drafted.
In accordance with Section 15b of Article V of the Oregon Constitution, after a bill passes both the House and the Senate, before it becomes law, it is presented to the Governor for action. The Governor can take one of three actions: (i) she may sign the bill into law, (ii) she may allow a bill to become law without signature, or (iii) she may return the bill to the legislature or the Oregon Secretary of State with objections.