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OR HB2391

Bill

Official Source

Status

Failed

6/27/2025

Primary Sponsor

Bobby Levy

Click for details

Origin

House of Representatives

2025 Legislative Measures

AI Summary

  • Establishes a $5,000 income tax credit for sheriff's deputies employed in rural counties, defined as counties with no municipal police department
  • Requires deputies to be duly sworn members working an average of at least 20 hours per week to qualify
  • Credit cannot exceed the taxpayer's tax liability and cannot be carried forward to another tax year
  • Nonresidents may claim a proportional credit; taxpayers claiming the rural medical provider credit (ORS 315.622) are ineligible
  • Applies to tax years beginning January 1, 2026, through January 1, 2032, and takes effect 91 days after the 2025 legislative session adjourns

Legislative Description

Relating to an income tax credit for sheriff's deputies in rural counties; prescribing an effective date.

Last Action

In committee upon adjournment.

6/27/2025

Committee Referrals

Judiciary1/17/2025

Full Bill Text

No bill text available