Bill > HB2899

This bill introduces tax incentives to encourage firearms safety by providing financial benefits for individuals conducting criminal history record checks during firearm transfers. Specifically, the bill creates two tax-related provisions: first, a tax credit of up to $50 for the cost of a criminal history record check required by state law when transferring a firearm, which can be claimed by either the transferor or transferee but not both; and second, a tax subtraction that allows taxpayers to deduct 65.5 cents per mile driven to complete the required criminal history record check. These tax incentives will apply to tax years beginning on or after January 1, 2026, and before January 1, 2032, with the bill taking effect 91 days after the 2025 legislative session adjourns. The legislative intent is to promote firearms safety by reducing the financial burden associated with mandatory background checks, thereby potentially encouraging more thorough compliance with firearm transfer regulations. The bill includes provisions to prorate credits for changes in residency status or taxable year, ensuring fair application across different taxpayer circumstances.

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https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2899