Bill > HB2579

This bill establishes a new income tax credit for substitute teachers to help offset the cost of obtaining a substitute teaching license in Oregon. The tax credit will allow both resident and nonresident individuals to claim a credit against their state income taxes for fees paid to the Teacher Standards and Practices Commission or a similar regulatory body for obtaining a substitute teaching license. The credit amount will be equal to the actual licensing fees paid during the tax year, but cannot exceed the taxpayer's total tax liability and cannot be carried forward to future tax years. For nonresident taxpayers, the credit will be prorated according to existing state tax law. The tax credit will be available for tax years beginning on or after January 1, 2026, and before January 1, 2032, and taxpayers will need to claim the credit using a specific form prescribed by the Department of Revenue. The bill is designed to provide financial support to individuals seeking to become substitute teachers and help address potential teacher shortages by reducing the upfront costs associated with obtaining a substitute teaching license.

Education

https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2579