---
type: "Bill"
title: "Relating to forestry."
description: "Makes certain changes to calculation of small forestland owner tax credit."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2023R1"
identifier: "HB 2161"
citation: "Oregon HB 2161 (2023R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Anna Scharf", "Rep Smith DB"]
version_count: 8
action_count: 22
vote_count: 4
first_action: "2023-01-09T16:13:56+00:00"
last_action: "2023-07-26T17:51:21+00:00"
source: "openstates"
source_identifier: "ocd-bill/d082fa2c-e4f3-47d7-b24e-57ee6e27b038"
source_url: "https://olis.oregonlegislature.gov/liz/2023R1/Measures/Overview/HB2161"
source_hash: "7bd5421147647da48bd37f7f1c9f207e1467e6ede66832c9162440333908271b"
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 2161 (2023R1) — Relating to forestry.

Makes certain changes to calculation of small forestland owner tax credit.

## 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/2023R1/Downloads/MeasureDocument/HB2161/House%20Amendments%20to%20Introduced)
2. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB2161/Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB2161/A-Engrossed)
4. **B-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB2161/B-Engrossed)
5. **HALNRW Amendment -1** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/ProposedAmendment/22853)
6. **House Amendments to A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB2161/House%20Amendments%20to%20A-Engrossed)
7. **JCTE Amendment -A3** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/ProposedAmendment/24832)
8. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB2161/Enrolled)

## Votes

- Third reading. Carried by Scharf. Passed. — **59–0** (pass) · lower
- Third reading. Carried by Smith DB. Passed. — **24–0** (pass) · upper
- Heard and Reported Out with Amendments — **9–0** (pass) · lower
- Heard and Reported Out — **18–0** (pass) · legislature

## Sponsors

- Anna Scharf — primary (person)
- Rep Smith DB — primary (person)
- Bobby Levy — cosponsor (person)
- Suzanne Weber — cosponsor (person)

## Timeline

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

- **2023-01-09T16:13:56+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2023-01-16T17:42:49+00:00** Referred to Agriculture, Land Use, Natural Resources, and Water with subsequent referral to Tax Expenditures. `referral-committee`
- **2023-02-07T23:01:00+00:00** Public Hearing held.
- **2023-03-09T23:02:00+00:00** Work Session held.
- **2023-03-13T23:12:05+00:00** Without recommendation as to passage, with amendments, be printed A-Engrossed, and be referred to Tax Expenditures by prior reference.
- **2023-03-13T23:12:06+00:00** Referred to Tax Expenditures by prior reference. `referral-committee`
- **2023-05-05T15:01:00+00:00** Public Hearing held.
- **2023-05-12T15:02:00+00:00** Work Session held.
- **2023-05-16T18:16:17+00:00** Recommendation: Do pass with amendments and be printed B-Engrossed. `committee-passage-favorable`
- **2023-05-17T19:11:54+00:00** Second reading. `reading-2`
- **2023-05-18T18:49:09+00:00** Third reading. Carried by Scharf. Passed. `passage, reading-3`
- **2023-06-15T18:26:05+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2023-06-15T20:39:58+00:00** Referred to Tax Expenditures. `referral-committee`
- **2023-06-20T15:12:25+00:00** Recommendation: Do pass the B-Eng. bill. `committee-passage-favorable`
- **2023-06-21T00:07:02+00:00** Second reading. `reading-2`
- **2023-06-22T02:43:40+00:00** Carried over to 06-22 by unanimous consent.
- **2023-06-23T00:15:14+00:00** Third reading. Carried by Smith DB. Passed. `passage, reading-3`
- **2023-06-24T21:26:25+00:00** Speaker signed. `passage`
- **2023-06-24T23:08:16+00:00** President signed. `passage`
- **2023-07-18T20:55:25+00:00** Governor signed. `executive-signature`
- **2023-07-26T17:51:21+00:00** Chapter 300, (2023 Laws): Effective date January 1, 2024.
- **2023-06-23T00:16:14+00:00** Vote explanation(s) filed by Smith DB.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d082fa2c-e4f3-47d7-b24e-57ee6e27b038`. Confidence: reported (aggregated from official Oregon legislature records).