Bill > HB2394

This bill creates a $1,000 tax credit for volunteer firefighters in Oregon, available for tax years between 2026 and 2032. To qualify, an individual must provide volunteer services to a fire department, rural fire protection district, municipal corporation, or public/private safety agency and complete at least two of the following requirements during the tax year: respond to at least 10% of assistance calls, participate in 60 training hours, engage in a community event, deliver 20 hours of public fire safety education, or earn a certification from the Department of Public Safety Standards and Training. The credit cannot exceed the taxpayer's tax liability and cannot be carried forward to another tax year. Nonresident taxpayers will receive a proportional credit, and individuals cannot claim this credit if they are already claiming a different firefighter-related tax credit. The Department of Revenue will oversee the credit's administration and require certification from the fire department chief or agency director to verify the individual's qualification. The bill will take effect 91 days after the 2025 legislative session adjourns.

Military Affairs and Security

https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2394