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OR SB209

Bill

Status

Failed

6/27/2025

Primary Sponsor

David Smith

Click for details

Origin

Senate

2025 Legislative Measures

AI Summary

  • Creates an income or corporate excise tax credit of up to $2,500 per eligible employee for employers who hire youth ages 14-24 through the Oregon Youth Employment Program
  • Eligible employees must work at least 200 hours during the tax year and be employed through the Oregon Youth Employment Program (ORS 660.353)
  • Employers must obtain written certification from the Employment Department before claiming the credit; unused credits may be carried forward up to three succeeding tax years
  • Credit 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 regular legislative session

Legislative Description

Relating to a tax credit for employment of youth through the Oregon Youth Employment Program; prescribing an effective date.

Last Action

In committee upon adjournment.

6/27/2025

Committee Referrals

Finance and Revenue1/17/2025

Full Bill Text

No bill text available