Bill
Bill > HB3150
OR HB3150
Relating to an income tax credit for volunteer firefighters; prescribing an effective date.
summary
Introduced
01/13/2025
01/13/2025
In Committee
02/24/2025
02/24/2025
Crossed Over
Passed
Dead
Introduced Session
2025 Legislative Measures
Bill Summary
The statement includes a measure digest written in compliance with applicable readability standards. Digest: The Act makes a new tax credit for volunteer firefighters. (Flesch Readability Score: 61.3). Establishes an income tax credit for volunteer firefighters. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.
AI Summary
This bill creates a $1,000 state income tax credit for volunteer firefighters in Oregon, available for tax years between 2026 and 2032. To qualify, individuals must meet at least two specific requirements during the tax year, such as responding to at least 10% of emergency calls, completing 60 training hours, participating in community engagement events, delivering at least 20 hours of public fire safety education, or earning a fire service professional certification. The credit applies to both residents and nonresidents and can be claimed for volunteer services provided to various fire departments, rural fire protection districts, municipal corporations, and public or private safety agencies. Taxpayers must obtain certification from their fire department chief or agency director to claim the credit, which cannot exceed their tax liability and cannot be carried forward to another tax year. The Department of Revenue will create a specific form for claiming the credit and may develop additional administrative rules. Importantly, individuals cannot claim this credit in the same tax year they claim another existing firefighter-related tax credit.
Committee Categories
Budget and Finance, Military Affairs and Security
Sponsors (28)
Dick Anderson (R)*,
Jami Cate (R)*,
Lucetta Elmer (R)*,
Sara Gelser Blouin (D)*,
Fred Girod (R)*,
Bobby Levy (R)*,
Emily McIntire (R)*,
Hai Pham (D)*,
Greg Smith (R)*,
Janeen Sollman (D)*,
Boomer Wright (R)*,
Court Boice (R),
Paul Evans (D),
Lew Frederick (D),
Dacia Grayber (D),
Darin Harbick (R),
Cyrus Javadi (R),
Rick Lewis (R),
John Lively (D),
Kevin Mannix (R),
Susan McLain (D),
Virgle Osborne (R),
Mark Owens (R),
Deb Patterson (D),
Werner Reschke (R),
Anna Scharf (R),
Suzanne Weber (R),
Aaron Woods (D),
Last Action
Referred to Revenue by prior reference. (on 02/24/2025)
Official Document
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