OR HB3810

Creates a $1,200 income or corporate excise tax credit for each eligible agricultural worker employed by crop production or animal production/aquaculture businesses

Eligible employees must be agricultural workers who perform at least 500 hours of work for the employer in a calendar year

Requires taxpayers to obtain written certification of eligibility from the Employment Department before claiming the credit

Unused credits may be carried forward for up to three succeeding tax years

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