Oregon · 2027 and beyond
Oregon in 2027 and beyond: what is already law, and what is still open
No tax measure on the November ballot. Oregon disconnected from three federal breaks; no kicker is projected for the 2027 return. What is on the 2026 return, what starts with tax year 2027, and what is scheduled or conditional after that.
By Charles Trautman, EA, editor
Need to Know Tax · written from Oregon Department of Revenue sources and the unofficial November 3 election returns, November 12, 2026 · not yet reviewed by an Oregon practitioner
No tax measure on the November ballot. Oregon disconnected from three federal breaks; no kicker is projected for the 2027 return. This page keeps apart three things that get mixed together in the news: what is on the 2026 return you file in early 2027, what begins with tax year 2027, and what is scheduled, conditional or still undecided after that. Election figures are the unofficial November 3, 2026 returns and are not final until the state certifies them.
What the voters decided on November 3, 2026
No statewide tax measure was on the November 3, 2026 ballot in Oregon. Nothing voted on that day changes a Oregon return.
This return, next year, and later
| When | What applies |
|---|---|
| The 2026 return, filed in early 2027 | Oregon does not follow the federal car-loan interest deduction, the larger small-business-stock exclusion or bonus depreciation (SB 1507). |
| The earned income credit is 14% of the federal credit, 17% with a child under 3. | |
| A credit of $1,000 per net new job, up to 10 jobs, applies for 2026 through 2031. | |
| The statewide transit tax stays at 0.1%; voters rejected the increase in May 2026. | |
| Starting with tax year 2027 | No kicker is projected for the 2027 return on the August 2026 forecast; the final answer comes after the biennium closes in mid-2027. |
| The Metro supportive housing tax thresholds rise to $132,000 single and $211,000 joint. | |
| The elective pass-through entity tax runs through tax year 2027. | |
| A per-mile road charge for electric vehicles begins July 1, 2027. | |
| 2028 and later, or conditional | The scheduled increase in the Multnomah County Preschool for All tax is pushed to 2028. |
| The earned income and pension credits run to 2032. |
Items under 2027 and later do not change the 2026 return. They matter for 2027 withholding, estimated payments and planning. The detail behind each line is in the other Oregon articles.
The 2025 federal law and the Oregon return
Oregon starts from federal AGI and rebuilds everything below that line its own way. It follows the federal code as amended except where a statute disconnects, and SB 1507 was the disconnect for 2026.
That is the reason a change on the federal return, such as the deductions for tips, overtime and people 65 and older, may or may not show up on the Oregon return. The federal side is in The new deductions for tips, overtime and seniors.
What to watch
The state economist’s quarterly forecasts, which decide the kicker. When something on this page changes, the change is logged on the updates page with its date.
What to bring
- Your 2026 federal and Oregon returns, once filed, to set 2027 withholding and estimated payments against them
- Your last pay stub of 2026 and the first of 2027, to see whether withholding changed
- Any notice from the state about a 2027 rate, credit or filing change
Questions people ask
Does anything here change the Oregon return I file in early 2027?
Only what is listed under the 2026 return. Everything listed under 2027 or later affects withholding, estimated payments and planning, not the return for 2026.
How will I know if this page changes?
Every change is logged on the updates page with its date and the article it affects. State legislatures meet in early 2027 and some act before the filing deadline.
Oregon, after the election
No tax measure on the November ballot. Oregon disconnected from three federal breaks; no kicker is projected for the 2027 return.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
Questions about this article in Oregon are answered by [your practice name] · [your phone] · [your email address]. We’re looking for an EA or CPA in each Oregon city to hold that city’s seat and take this spot — is that you?
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Sources and where to check
- Oregon Department of Revenue: 2026 Summary of Legislation (SB 1507, SB 1510, HB 4084)
- Oregon Legislature: SB 1507 A staff measure summary, House Revenue
- Oregon Legislature: HB 2087 A staff measure summary (EIC and pension credit sunsets to 2032)
- Publication OR-17 (2025): conformity exceptions, tips and overtime, standard deduction
- Department of Revenue: kicker, 9.863% on the 2025 return
- Oregon Office of Economic Analysis: Economic and Revenue Forecast slides, August 26, 2026 (no 2025-27 kicker projected)
- Department of Revenue: 2026 Oregon Withholding Tax Tables
- Portland Revenue Division: SHS and PFA thresholds and 2026 changes
- Portland Revenue Division: Arts Education Tax, 2026 amounts
- Ballotpedia: Oregon Referendum 120 (May 19, 2026)
- OPB: nearly every proposed Oregon initiative won’t make the November ballot (June 29, 2026)