Bill > SB545

This bill establishes a $1,000 income tax credit for volunteer firefighters in Oregon, available for tax years between 2026 and 2032. To qualify, a volunteer firefighter must meet at least two of the following criteria during the tax year: respond to at least 10% of service calls, complete 60 training hours, participate in a community engagement event, deliver at least 20 hours of public fire safety education, or earn a fire service professional certification. The credit applies to both resident and nonresident individuals who provide volunteer services to fire departments, rural fire protection districts, municipal corporations, or public and private safety agencies. The credit cannot exceed the taxpayer's tax liability and cannot be carried forward to another tax year. Taxpayers must obtain certification from their fire department chief or agency director to claim the credit, and the Oregon Department of Revenue will develop rules and forms for administering the program. Nonresident taxpayers will receive a proportional credit based on existing state tax regulations. The bill takes effect 91 days after the 2025 legislative session adjourns.

Budget and Finance

https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB545