---
type: "Bill"
title: "Relating to connection to federal tax law; and prescribing an effective date."
description: "Updates connection date to federal Internal Revenue Code and other provisions of federal tax law."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2021 Regular Session"
identifier: "HB 2457"
citation: "Oregon HB 2457 (2021 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Nancy Nathanson"]
version_count: 8
action_count: 21
vote_count: 5
first_action: "2021-01-11T15:57:04+00:00"
last_action: "2021-09-25T15:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/d2b9e9a8-d2aa-4e4b-b6e7-c47756051856"
source_url: "https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/HB2457"
source_hash: "557b35338a0b66b1ce1b0f99e60f36385dd2eeb7cd234847bee7a1320e004aa8"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-or"]
---

# Oregon HB 2457 (2021 Regular Session) — Relating to connection to federal tax law; and prescribing an effective date.

Updates connection date to federal Internal Revenue Code and other provisions of federal tax law.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **House Amendments to Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2457/House%20Amendments%20to%20Introduced)
2. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2457/Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2457/A-Engrossed)
4. **B-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2457/B-Engrossed)
5. **HREV Amendment -8** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/ProposedAmendment/20597)
6. **SFR Amendment A10** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/ProposedAmendment/21325)
7. **Senate Amendments to A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2457/Senate%20Amendments%20to%20A-Engrossed)
8. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2457/Enrolled)

## Votes

- Heard and Reported Out with Amendments — **5–0** (pass) · upper
- Third reading. Carried by Riley. Passed. — **27–1** (pass) · upper
- Heard and Reported Out — **7–0** (pass) · lower
- House concurred in Senate amendments and repassed bill. — **56–0** (pass) · lower
- Third reading. Carried by Nathanson. Passed. — **57–0** (pass) · lower

## Sponsors

- Nancy Nathanson — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-11T15:57:04+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2021-01-20T04:40:25+00:00** Referred to Revenue. `referral-committee`
- **2021-02-11T21:16:00+00:00** Public Hearing held.
- **2021-05-10T22:17:00+00:00** Work Session held.
- **2021-05-12T16:44:33+00:00** Recommendation: Do pass with amendments and be printed A-Engrossed. `committee-passage-favorable`
- **2021-05-17T18:15:38+00:00** Second reading. `reading-2`
- **2021-05-18T20:00:12+00:00** Rules suspended. Carried over to May 19, 2021 Calendar.
- **2021-05-19T18:38:55+00:00** Third reading. Carried by Nathanson. Passed. `passage, reading-3`
- **2021-05-20T17:26:17+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2021-05-20T22:57:08+00:00** Referred to Finance and Revenue. `referral-committee`
- **2021-06-02T20:01:00+00:00** Public Hearing held.
- **2021-06-14T20:02:00+00:00** Work Session held.
- **2021-06-15T22:14:16+00:00** Recommendation: Do pass with amendments to the A-Eng. bill. (Printed B-Eng.) `committee-passage-favorable`
- **2021-06-16T19:10:23+00:00** Second reading. `reading-2`
- **2021-06-17T19:26:05+00:00** Third reading. Carried by Riley. Passed. `passage, reading-3`
- **2021-06-17T19:27:05+00:00** Vote explanation(s) filed by Heard.
- **2021-06-21T17:29:30+00:00** House concurred in Senate amendments and repassed bill.
- **2021-06-22T19:56:03+00:00** Speaker signed. `passage`
- **2021-06-25T23:24:04+00:00** President signed. `passage`
- **2021-07-14T19:16:00+00:00** Governor signed. `executive-signature`
- **2021-09-25T15:00:00+00:00** Chapter 456, (2021 Laws): Effective date September 25, 2021.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d2b9e9a8-d2aa-4e4b-b6e7-c47756051856`. Confidence: reported (aggregated from official Oregon legislature records).