HB 3157
Establishes a refundable personal income tax credit for making a blood donation to certain organizations during a declared period of emergency.
Jurisdiction
Oregon
Session
2025 Regular Session
Committee
Emergency Management, General Government, and Veterans
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates a refundable personal income tax credit for Oregon residents and nonresidents who donate blood to designated blood programs during a declared period of statewide emergency. Individuals can receive up to $250 per year for blood donations made during an emergency, and the credit is subject to certain limitations. The credit applies to tax years beginning in 2026 and ending in 2031.
Key provisions
- Provides a refundable personal income tax credit for blood donations.
- The credit is $50 per donation, up to a maximum of $250 per tax year.
- The credit is available during a declared ‘period of statewide emergency’.
- Eligible blood programs are defined as those registered under ORS 109.670.
- The Department of Revenue will create a certification form for blood programs.
- Nonresidents are eligible for the credit proportionally as residents.
- The credit is available for tax years beginning January 1, 2026.
- The credit is available for tax years ending December 31, 2031.
Who is affected
- Oregon residents
- Nonresident taxpayers in Oregon
- Blood donation organizations
- Individuals who donate blood
- The Oregon Department of Revenue
Notable changes
- Establishes a new tax credit for blood donations during emergencies.
- The credit is phased in starting January 1, 2026.
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