---
type: "Bill"
title: "Relating to an income tax subtraction for amounts received in wildfire litigation; prescribing an effective date."
description: "<b>Digest: Exempts awards from and legal fees paid in wildfire suits from income tax. (Flesch Readability Score: 76.5).</b>"
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2024R1"
identifier: "SB 1520"
citation: "Oregon SB 1520 (2024R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Brian Boquist", "Christine Goodwin", "David Brock Smith", "David Gomberg", "Jami Cate", "Kayse Jama", "Lynn Findley", "Mark Meek"]
version_count: 8
action_count: 23
vote_count: 5
first_action: "2024-02-05T15:05:18+00:00"
last_action: "2024-03-28T19:49:35+00:00"
source: "openstates"
source_identifier: "ocd-bill/9feb2d9e-fc7a-4a88-9f2d-638e9fcc0f8d"
source_url: "https://olis.oregonlegislature.gov/liz/2024R1/Measures/Overview/SB1520"
source_hash: "69f050bf8027ca0ba34119d1f5b98a5e7e0b4ff587487af67c4ab39e5d066113"
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 1520 (2024R1) — Relating to an income tax subtraction for amounts received in wildfire litigation; prescribing an effective date.

<b>Digest: Exempts awards from and legal fees paid in wildfire suits from income tax. (Flesch Readability Score: 76.5).</b>

## 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/2024R1/Downloads/MeasureDocument/SB1520/Introduced)
2. **Senate Amendments to Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2024R1/Downloads/MeasureDocument/SB1520/Senate%20Amendments%20to%20Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2024R1/Downloads/MeasureDocument/SB1520/A-Engrossed)
4. **B-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2024R1/Downloads/MeasureDocument/SB1520/B-Engrossed)
5. **HREV Amendment -A5** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2024R1/Downloads/ProposedAmendment/26210)
6. **House Amendments to A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2024R1/Downloads/MeasureDocument/SB1520/House%20Amendments%20to%20A-Engrossed)
7. **SFR Amendment -2** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2024R1/Downloads/ProposedAmendment/26050)
8. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2024R1/Downloads/MeasureDocument/SB1520/Enrolled)

## Votes

- Heard and Reported Out with Amendments — **7–0** (pass) · lower
- Heard and Reported Out with Amendments — **4–0** (pass) · upper
- Third reading. Carried by Golden, Boquist. Passed. — **30–0** (pass) · upper
- Senate concurred in House amendments and repassed bill. — **29–0** (pass) · upper
- Rules suspended. Third reading. Carried by Gomberg. Passed. — **51–0** (pass) · lower

## Sponsors

- Brian Boquist — primary (person)
- Christine Goodwin — primary (person)
- David Brock Smith — primary (person)
- David Gomberg — primary (person)
- Jami Cate — primary (person)
- Kayse Jama — primary (person)
- Lynn Findley — primary (person)
- Mark Meek — primary (person)
- Bill Hansell — cosponsor (person)
- Bobby Levy — cosponsor (person)
- Boomer Wright — cosponsor (person)
- Cedric Hayden — cosponsor (person)
- Dennis Linthicum — cosponsor (person)
- Dick Anderson — cosponsor (person)
- E. Werner Reschke — cosponsor (person)
- Ed Diehl — cosponsor (person)
- James Manning Jr. — cosponsor (person)
- Kim Thatcher — cosponsor (person)
- Suzanne Weber — cosponsor (person)
- Tim Knopp — cosponsor (person)
- Zach Hudson — cosponsor (person)

## Timeline

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

- **2024-02-05T15:05:18+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2024-02-05T17:31:30+00:00** Referred to Finance and Revenue. `referral-committee`
- **2024-02-08T23:01:00+00:00** Public Hearing held.
- **2024-02-21T23:01:00+00:00** Informational Meeting held.
- **2024-02-22T23:02:00+00:00** Public Hearing and Work Session held.
- **2024-02-23T18:48:49+00:00** Recommendation: Do pass with amendments. (Printed A-Eng.) `committee-passage-favorable`
- **2024-02-26T19:06:37+00:00** Second reading. `reading-2`
- **2024-02-27T20:28:16+00:00** Carried over to 02-28 by unanimous consent.
- **2024-02-28T19:28:26+00:00** Third reading. Carried by Golden, Boquist. Passed. `passage, reading-3`
- **2024-02-28T19:29:26+00:00** Girod declared potential conflict of interest.
- **2024-02-28T19:58:42+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2024-02-28T22:24:08+00:00** Referred to Revenue. `referral-committee`
- **2024-03-04T16:32:00+00:00** Public Hearing and Work Session held.
- **2024-03-04T22:47:49+00:00** Recommendation: Do pass with amendments and be printed B-Engrossed. `committee-passage-favorable`
- **2024-03-05T18:26:01+00:00** Second reading. `reading-2`
- **2024-03-05T23:54:03+00:00** Rules suspended. Third reading. Carried by Gomberg. Passed. `passage, reading-3`
- **2024-03-06T21:45:07+00:00** Senate concurred in House amendments and repassed bill.
- **2024-03-06T21:46:07+00:00** Girod declared potential conflict of interest.
- **2024-03-07T19:30:22+00:00** President signed. `passage`
- **2024-03-07T21:16:50+00:00** Speaker signed. `passage`
- **2024-03-27T19:48:17+00:00** Governor signed. `executive-signature`
- **2024-03-28T19:46:49+00:00** Chapter 50, 2024 Laws.
- **2024-03-28T19:49:35+00:00** Effective date, June 6, 2024.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9feb2d9e-fc7a-4a88-9f2d-638e9fcc0f8d`. Confidence: reported (aggregated from official Oregon legislature records).