OR SB545

$1,000 income tax credit for resident and nonresident volunteer firefighters who provide volunteer services to fire departments, rural fire protection districts, municipal corporations, or other public/private safety agencies

Claimants must complete at least two qualifying activities: responding to minimum 10% of calls, 60+ training hours, one community engagement event, 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

Certification from the fire chief or agency director required to claim the credit; cannot be claimed in same year as the credit under ORS 315.622

Applies to tax years beginning January 1, 2026 through December 31, 2031; takes effect 91st day after legislative session adjournment