Bill > HB3150

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.

Budget and Finance, Military Affairs and Security

https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB3150