HB 3150
Establishes an income tax credit for volunteer firefighters.
Take action
Record your position on this measure.
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take actionPublic sentiment
Support
100%
Oppose
0%
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates a new income tax credit for volunteer firefighters in Oregon. The credit is $1,000 and is available to individuals who provide volunteer services to fire departments, rural fire protection districts, municipal corporations, or other public safety agencies. To qualify, firefighters must meet certain requirements, such as responding to a minimum number of calls, completing training hours, and participating in community engagement activities.
Key provisions
- Provides a $1,000 income tax credit for volunteer firefighters.
- Applies to tax years beginning on or after January 1, 2026.
- Eligible volunteer services include training hours, community engagement, and public education.
- Firefighters must meet specific criteria (e.g., respond to 10% of calls, complete training) to qualify.
- The Department of Revenue will provide a certification form for fire departments to verify firefighter qualifications.
- The credit cannot exceed a taxpayer’s tax liability and cannot be carried forward.
- Nonresident taxpayers are eligible for the credit proportionally.
- The credit cannot be claimed if a credit was claimed under another section of the tax code.
Who is affected
- Volunteer firefighters
- Taxpayers
- Fire departments
- Rural fire protection districts
- Municipal corporations
Notable changes
- Establishes a new tax credit specifically for volunteer firefighters.
Sponsors
Official sponsors from legislative records.
Primary sponsors
Arguments in favor
Reasons to support this legislation.
Supporters of House Bill 3150 agree that the proposed $1,000 income tax credit is necessary to address the financial burdens on volunteer firefighters and recognize their invaluable contributions to public safety. Rural areas, in particular, face challenges in recruiting and retaining volunteers due to limited resources, and this bill aims to provide a much-needed incentive to attract and retain these essential personnel. By acknowledging the selfless service of volunteer firefighters, supporters hope to improve recruitment and retention rates, ultimately enhancing the delivery of critical public services in underserved communities like Wasco County.
Source: Testimony Summaries
Arguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yours