Bill > HB3157

This bill establishes a refundable tax credit for blood donations made during a period of statewide emergency, providing individuals with a financial incentive to donate blood during critical times. Specifically, the bill allows residents and nonresidents to claim a $50 tax credit for each blood donation made during a declared emergency, with a maximum annual credit of $250. To claim the credit, individuals must donate blood to a qualified blood program, and the blood program must provide certification of the donation. The tax credit will be available for tax years beginning between January 1, 2026, and January 1, 2032. If the credit amount exceeds the taxpayer's total tax liability, the excess will be refunded. For nonresident taxpayers, the credit will be prorated based on their tax status. The Department of Revenue is authorized to create rules and forms to administer this new tax credit, which is designed to encourage blood donations during periods of statewide emergency and provide a small financial benefit to those who contribute to critical blood supply needs.

Military Affairs and Security

https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB3157