Bill > HB2902

This bill creates a new tax credit for eligible educators, specifically elementary and secondary school teachers in public schools and adjunct instructors teaching at least six credit hours at post-secondary institutions. The credit allows educators to claim up to $500 for unreimbursed expenses related to classroom supplies and materials, which are defined using the same categories recognized by the Internal Revenue Code. Starting in January 2027, the credit amount will be annually adjusted for inflation based on the U.S. City Average Consumer Price Index, using the monthly averaged index from August 2025 as a baseline. The credit is limited to the taxpayer's tax liability and applies to tax years between January 1, 2025, and January 1, 2031. For nonresident taxpayers, the credit will be proportionally adjusted, and the Department of Education will establish rules for certifying taxpayers' eligibility. The bill takes effect 91 days after the 2025 regular legislative session adjourns, providing a targeted financial support mechanism to help educators offset out-of-pocket classroom expenses.

Education

https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2902