Bill > HB3096

This bill creates a new tax credit for employers who provide apprenticeship opportunities in Oregon, offering $1,000 per qualifying apprentice who works at least 500 hours during a tax year. A qualifying apprentice is defined as being between 16 and 30 years old, and employers must obtain written certification of eligibility from the Department of Revenue before claiming the credit. The tax credit can be applied against personal income taxes (ORS chapter 316) or corporate taxes (ORS chapters 317 or 318), and any unused credit can be carried forward for up to three consecutive tax years. The credit is available to both resident and nonresident taxpayers, with nonresident credits prorated according to existing tax regulations. The bill specifies that this tax credit will apply to all tax years beginning on or after January 1, 2026, and will take effect 91 days after the 2025 regular legislative session adjourns. Additionally, the bill amends existing tax law to incorporate this new apprenticeship tax credit into the state's existing tax credit framework, ensuring it can be claimed by various types of taxpayers.

Labor and Employment

https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB3096