---
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: "2023R1"
identifier: "SB 141"
citation: "Oregon SB 141 (2023R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 22
vote_count: 4
first_action: "2023-01-09T18:53:53+00:00"
last_action: "2023-06-14T19:00:32+00:00"
source: "openstates"
source_identifier: "ocd-bill/3d18bfe8-05f9-4583-a5d1-47042500c0c2"
source_url: "https://olis.oregonlegislature.gov/liz/2023R1/Measures/Overview/SB141"
source_hash: "a5a6edcf369885bf10a7bd418e937c00dd366ac9c12a2f6259463cadf76647d4"
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 141 (2023R1) — 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/2023R1/Downloads/MeasureDocument/SB141/Introduced)
2. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/SB141/Enrolled)

## Votes

- Heard and Reported Out — **5–0** (pass) · upper
- Read third time under Consent Calendar. Passed. — **54–0** (pass) · lower
- Third reading. Carried by Boquist. Passed. — **26–0** (pass) · upper
- Heard and Reported Out — **6–0** (pass) · lower

## Timeline

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

- **2023-01-09T18:53:53+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2023-01-14T20:26:46+00:00** Referred to Finance and Revenue. `referral-committee`
- **2023-02-07T23:01:00+00:00** Public Hearing held.
- **2023-02-21T23:02:00+00:00** Work Session held.
- **2023-02-27T17:24:13+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2023-02-27T18:41:46+00:00** Second reading. `reading-2`
- **2023-02-28T20:16:24+00:00** Third reading. Carried by Boquist. Passed. `passage, reading-3`
- **2023-03-02T18:37:46+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2023-03-07T17:30:01+00:00** Referred to Revenue. `referral-committee`
- **2023-03-16T15:31:00+00:00** Public Hearing held.
- **2023-05-16T15:02:00+00:00** Work Session held.
- **2023-05-17T19:48:32+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2023-05-18T18:49:28+00:00** Second reading. `reading-2`
- **2023-05-22T18:59:57+00:00** Rules suspended. Carried over to May 23, 2023 Calendar.
- **2023-05-23T21:17:55+00:00** Rules suspended. Carried over to May 24, 2023 Calendar.
- **2023-05-24T19:07:15+00:00** Rules suspended, taken from 05-24 Calendar and placed on Consent Calendar for 05-25.
- **2023-05-25T18:48:02+00:00** Read third time under Consent Calendar. Passed. `passage, reading-3`
- **2023-05-31T18:07:56+00:00** President signed. `passage`
- **2023-06-01T17:16:39+00:00** Speaker signed. `passage`
- **2023-06-07T18:25:15+00:00** Governor signed. `executive-signature`
- **2023-06-14T18:51:29+00:00** Chapter 171, 2023 Laws.
- **2023-06-14T19:00:32+00:00** Effective on the 91st day following adjournment sine die.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3d18bfe8-05f9-4583-a5d1-47042500c0c2`. Confidence: reported (aggregated from official Oregon legislature records).