OR HB3150

Establishes a $1,000 Oregon income tax credit for resident and nonresident volunteer firefighters who provide volunteer services, including training hours, to fire departments, rural fire protection districts, municipal corporations, or public/private safety agencies providing firefighting services

Requires volunteer firefighters to complete at least two qualifying activities during the tax year: responding to minimum 10% of calls, completing 60+ training hours, participating in community engagement events, providing 20+ hours of public fire safety education, or earning a DPSST-approved certification

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

Fire protection district chief, fire department chief, or agency director must certify the individual qualifies for the credit

Applies to tax years beginning January 1, 2026 through December 31, 2031, and takes effect 91 days after the 2025 legislative session adjourns