Bill > HB2526

This bill creates a new income tax credit for volunteer firefighters and emergency service providers in Oregon. The credit is available to residents and nonresidents who provide at least 100 hours of volunteer services, including training hours, for a fire protection district or fire department in a tax year. The credit amount is $250 and can only be used to offset tax liability in the same year it is earned, with no ability to carry forward unused credits. To qualify, individuals must perform voluntary services during work hours that are not a condition of employment, or be registered in the statewide emergency registry system. Nonresident taxpayers will receive a proportional credit based on existing tax regulations. The tax credit cannot be claimed in the same tax year as another existing firefighter tax credit, and the Department of Revenue will require certification from the fire department or district chief to verify eligibility. This tax credit will be available for tax years beginning on or after January 1, 2026, and before January 1, 2032, and will take effect 91 days after the adjournment of the 2025 legislative session.

Military Affairs and Security

https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2526