HB 3334
Creates an income tax credit for the unreimbursed expenses of certain public school teachers and adjunct instructors.
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates an income tax credit for certain public school teachers and adjunct instructors in Oregon. Eligible educators can claim a credit for unreimbursed expenses, up to a maximum of $250 per year, provided those expenses meet specific criteria outlined in the Internal Revenue Code. The credit applies to tax years beginning in 2025 and before 2031.
Key provisions
- Creates an income tax credit for eligible educators.
- Eligible educators include public school teachers and adjunct instructors teaching at least six credit hours.
- Eligible expenses are defined as unreimbursed expenses as outlined in section 62(a)(2)(D) of the Internal Revenue Code.
- Eligible institutions include public universities, Oregon Health and Science University, and certain community colleges.
- The credit amount is limited to the lesser of the eligible expenses or $250.
- Nonresident taxpayers can claim the credit proportionally.
- The Department of Education will establish certification policies and procedures.
- The credit applies to tax years beginning January 1, 2025, and ending December 31, 2030.
Who is affected
- Public school teachers
- Adjunct instructors
- Taxpayers
- Oregon residents
- Oregon nonresidents
Notable changes
- Establishes a new state income tax credit for educator expenses.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Rep Neron
Cosponsor
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