---
type: "Bill"
title: "Relating to due date of estate tax return; and prescribing an effective date."
description: "Extends time for filing of estate tax return <i>as applicable to estate owing no federal estate tax</i>]."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2021 Regular Session"
identifier: "HB 3138"
citation: "Oregon HB 3138 (2021 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["E. Werner Reschke", "Ron Noble"]
version_count: 5
action_count: 20
vote_count: 4
first_action: "2021-02-09T18:27:16+00:00"
last_action: "2021-09-25T15:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/08cbf784-0dd2-40fd-b7cc-1c9394df4a9b"
source_url: "https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/HB3138"
source_hash: "05f99977e9d86274f1fc88da3ec8dca939816bf43f9318263a2b6aa46df4dc17"
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 3138 (2021 Regular Session) — Relating to due date of estate tax return; and prescribing an effective date.

Extends time for filing of estate tax return <i>as applicable to estate owing no federal estate tax</i>].

## 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/HB3138/House%20Amendments%20to%20Introduced)
2. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB3138/Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB3138/A-Engrossed)
4. **HREV Amendment -1** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/ProposedAmendment/20568)
5. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB3138/Enrolled)

## Votes

- Third reading. Carried by Burdick. Passed. — **29–1** (pass) · upper
- Heard and Reported Out — **5–0** (pass) · upper
- Heard and Reported Out — **7–0** (pass) · lower
- Third reading. Carried by Noble. Passed. — **55–0** (pass) · lower

## Sponsors

- E. Werner Reschke — primary (person)
- Ron Noble — primary (person)
- Bobby Levy — cosponsor (person)

## Timeline

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

- **2021-02-09T18:27:16+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2021-02-12T17:10:50+00:00** Referred to Revenue. `referral-committee`
- **2021-03-08T23:16:00+00:00** Public Hearing held.
- **2021-03-18T20:01:00+00:00** Work Session held.
- **2021-05-05T22:17:00+00:00** Work Session held.
- **2021-05-10T21:42:59+00:00** Recommendation: Do pass with amendments and be printed A-Engrossed. `committee-passage-favorable`
- **2021-05-12T18:27:25+00:00** Second reading. `reading-2`
- **2021-05-13T18:37:28+00:00** Third reading. Carried by Noble. Passed. `passage, reading-3`
- **2021-05-14T17:41:24+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2021-05-17T18:44:25+00:00** Referred to Finance and Revenue. `referral-committee`
- **2021-05-27T22:16:00+00:00** Public Hearing held.
- **2021-06-02T20:02:00+00:00** Work Session held.
- **2021-06-09T15:42:35+00:00** Recommendation: Do pass the A-Eng. bill. `committee-passage-favorable`
- **2021-06-09T19:23:59+00:00** Second reading. `reading-2`
- **2021-06-10T18:35:40+00:00** Third reading. Carried by Burdick. Passed. `passage, reading-3`
- **2021-06-10T18:36:40+00:00** Vote explanation(s) filed by Heard.
- **2021-06-14T17:16:18+00:00** Speaker signed. `passage`
- **2021-06-16T16:55:28+00:00** President signed. `passage`
- **2021-06-23T17:52:48+00:00** Governor signed. `executive-signature`
- **2021-09-25T15:00:00+00:00** Chapter 372, (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/08cbf784-0dd2-40fd-b7cc-1c9394df4a9b`. Confidence: reported (aggregated from official Oregon legislature records).