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OR SB21

Bill

Status

Failed

6/27/2025

Primary Sponsor

Sara Gelser Blouin

Click for details

Origin

Senate

2025 Legislative Measures

AI Summary

  • Creates an income or corporate excise tax credit for employers who hire foster children or former foster children in Oregon
  • Credit equals 40% of wages paid to each eligible employee, capped at $2,400 per employee per tax year
  • Employers must obtain written certification of employee 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 January 1, 2026 through January 1, 2032

Legislative Description

Relating to a tax credit for employment of foster children; 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