OR HB2526

Creates a $250 income tax credit for individuals who provide at least 100 hours of volunteer services, including training hours, for a rural fire protection district or fire department in a tax year

Eligible volunteers include firefighters performing voluntary services outside employment conditions and individuals registered under Oregon's statewide emergency registry system or rural community response programs

Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032

Credit cannot exceed the taxpayer's tax liability and cannot be carried forward to another tax year

Requires certification from the fire protection district or fire department chief to qualify; nonresidents receive a proportional credit based on Oregon residency rules