Bill > HB2391

This bill creates a $5,000 income tax credit for sheriff's deputies working in rural counties, defined as counties without a municipal police department. To qualify, an individual must be a duly sworn sheriff's deputy employed for an average of at least 20 hours per week in such a county during the tax year. The credit will be available for tax years beginning between January 1, 2026, and January 1, 2032, and applies to both resident and non-resident individuals, with non-residents receiving a proportional credit based on existing state tax regulations. The Department of Revenue will be responsible for administering the credit and will require certification from the county sheriff verifying the deputy's eligibility. The credit cannot exceed the taxpayer's tax liability, cannot be carried forward to future tax years, and cannot be claimed simultaneously with another specific tax credit (ORS 315.622). The bill will take effect 91 days after the adjournment of the 2025 regular legislative session, providing a targeted financial incentive to support law enforcement in rural Oregon counties with limited public safety resources.

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https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2391