OR SB108

Increases the tax credit for crop donations from 15% to 25% of the wholesale market price for growers who donate crops to organizations serving children, homeless, unemployed, elderly, or low-income individuals

Extends the sunset date for the crop donation tax credit from January 1, 2026 to January 1, 2032

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

Applies to tax years beginning on or after January 1, 2025

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