Relating to revenue; and prescribing an effective date.

Summary

The bill amends dozens of Oregon Revised Statutes to update key terms used in the state’s 529 college savings program, ABLE disability accounts, and public employee retirement system. It modernizes references to the federal Internal Revenue Code through 2025 and refines who qualifies as an eligible employee, firefighter, and other categories. These changes aim to keep Oregon’s statutes aligned with current federal law and clarify eligibility rules.

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