OR HB2549

Expands Oregon's rural health care income tax credit to include pharmacists licensed under ORS chapter 689, adding them to the list of eligible providers alongside physicians, physician associates, nurse practitioners, certified registered nurse anesthetists, dentists, and optometrists

Requires eligible providers to work at least 20 hours per week, averaged over the month, in a rural practice during the tax year and obtain certification from the Office of Rural Health

Directs the Office of Rural Health to establish criteria for certifying pharmacists as eligible for the tax credit based on providing pharmacist services to rural communities

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

Takes effect on the 91st day following adjournment of the 2025 regular legislative session