---
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: "2022R1"
identifier: "SB 1525"
citation: "Oregon SB 1525 (2022R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 20
vote_count: 4
first_action: "2022-02-01T15:05:58+00:00"
last_action: "2022-04-01T17:10:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/f392a309-7b05-4002-b5cf-8c5d5d38edb3"
source_url: "https://olis.oregonlegislature.gov/liz/2022R1/Measures/Overview/SB1525"
source_hash: "1d737b390b3bb2f5b8f934944e931e90d163182a9115aef9088e52b3b09f40e8"
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 SB 1525 (2022R1) — 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. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2022R1/Downloads/MeasureDocument/SB1525/Introduced)
2. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2022R1/Downloads/MeasureDocument/SB1525/Enrolled)

## Votes

- Heard and Reported Out — **7–0** (pass) · lower
- Heard and Reported Out — **5–0** (pass) · upper
- Third reading. Carried by Levy. Passed. — **56–1** (pass) · lower
- Rules suspended. Third reading. Carried by Beyer. Passed. — **22–0** (pass) · upper

## Timeline

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

- **2022-02-01T15:05:58+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2022-02-01T16:27:56+00:00** Referred to Finance and Revenue. `referral-committee`
- **2022-02-07T16:02:00+00:00** Public Hearing and Work Session held.
- **2022-02-09T16:37:10+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2022-02-09T19:22:26+00:00** Second reading. `reading-2`
- **2022-02-09T20:09:07+00:00** Rules suspended. Third reading. Carried by Beyer. Passed. `passage, reading-3`
- **2022-02-09T20:27:17+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2022-02-14T17:23:39+00:00** Referred to Revenue. `referral-committee`
- **2022-02-17T23:16:00+00:00** Public Hearing held.
- **2022-02-18T23:17:00+00:00** Work Session held.
- **2022-02-23T17:42:24+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2022-02-24T00:46:20+00:00** Second reading. `reading-2`
- **2022-02-25T01:27:02+00:00** Third Reading commenced. Carried over to February 25, 2022 Calendar by virtue of adjournment.
- **2022-02-26T00:41:39+00:00** Rules suspended. Carried over to February 28, 2022 Calendar.
- **2022-03-01T00:40:30+00:00** Third reading. Carried by Levy. Passed. `passage, reading-3`
- **2022-03-02T20:49:56+00:00** President signed. `passage`
- **2022-03-02T21:14:39+00:00** Speaker signed. `passage`
- **2022-03-24T18:16:55+00:00** Governor signed. `executive-signature`
- **2022-04-01T17:03:00+00:00** Chapter 83, 2022 Laws.
- **2022-04-01T17:10:00+00:00** Effective date, June 3, 2022.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f392a309-7b05-4002-b5cf-8c5d5d38edb3`. Confidence: reported (aggregated from official Oregon legislature records).