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OR HB2579

Bill

Official Source

Status

Failed

6/27/2025

Primary Sponsor

Emily McIntire

Click for details

Origin

House of Representatives

2025 Legislative Measures

AI Summary

  • Creates an Oregon income tax credit for substitute teacher licensing fees paid to the Teacher Standards and Practices Commission or comparable regulatory body
  • Available to both resident and nonresident individuals, with nonresidents receiving a proportional credit under ORS 316.117
  • Credit amount equals the full licensing fees paid during the tax year, but cannot exceed the taxpayer's tax liability and cannot be carried forward
  • Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032
  • Takes effect on the 91st day following adjournment of the 2025 legislative session

Legislative Description

Relating to an income tax credit for substitute teacher licensing fees; prescribing an effective date.

Last Action

In committee upon adjournment.

6/27/2025

Committee Referrals

Education1/17/2025

Full Bill Text

No bill text available