SALEM, Ore. — A controversial tax plan advanced in the Oregon Legislature Friday, heading toward a vote in the House.

Legislators in the state Senate voted 16-13 to move the bill, which would disconnect part of the state's tax code from federal rules, and create a special process for high-earning Oregonians to avoid a cap imposed last year's federal tax overhaul.

After the vote, Sen. Brian Boquist, a vocal opponent of the bill, said he intended to sue to block the measure. The Republican Boquist had earlier said a simple majority vote would violate state requirements for a three-fifths majority on tax increases.

Democratic legislators called the characterization false. "No small business, no individual, will pay a higher tax rate next year with this bill passing, than they did this year," said Sen. Rod Monroe.