Oregon’s Pass Through Entity Tax (OR PTE) Is Back: What You Need to Know for 2026

Oregon’s elective Pass‑Through Entity Tax (OR‑PTE) is officially back for the 2026 tax year, thanks to the passage of SB 1510. The bill extends the OR‑PTE program through 2027 and clarifies how overpayments can be applied to future estimated payments. SB 1510 has now been signed into law by the Governor, meaning the program is fully reinstated and active for the upcoming tax year.

Upcoming Payment Deadlines

With the program restored, Oregon has also adjusted the estimated payment schedule for 2026. For this year only:

✔ Q1 and Q2 OR‑PTE estimated payments are both due June 15, 2026.

This combined deadline gives taxpayers additional time to calculate their expected liability under the updated rules. However, it also means that a larger payment may be required at once, so planning ahead is essential.

How Jones & Roth Can Help

The reinstatement of OR‑PTE creates new opportunities — and new complexities — for pass‑through business owners. Our team can help you:

• Evaluate whether electing OR‑PTE makes sense for your tax situation
• Estimate your 2026 liability and prepare the June 15 payment
• Coordinate OR‑PTE strategy with your personal tax planning
• Ensure compliance with Oregon’s updated rules under SB 1510

If you have questions about the election, estimated payments, or how SB 1510 affects your business, our advisors are ready to help you navigate the details and optimize your tax position.