HB 3691
Prohibits the claiming of an earned income tax credit by a taxpayer using an individual taxpayer identification number in lieu of a Social Security number.
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill requires taxpayers to use a Social Security number to claim the earned income tax credit. Currently, taxpayers could use an individual taxpayer identification number (ITIN) to claim the credit. The law will apply to tax years beginning on or after January 1, 2026, and extends the sunset provision for the credit. It also includes provisions related to prorating credits for residents and nonresidents, and rules for the Department of Revenue to administer the credit.
Key provisions
- Taxpayers must use a Social Security number to claim the earned income tax credit.
- The law applies to tax years beginning on or after January 1, 2026.
- The sunset provision for the credit is extended.
- Provides for prorating the credit for residents and nonresidents.
- Establishes rules for the Department of Revenue regarding credit eligibility and information requirements.
- Specifies that refunds related to the earned income credit do not accrue interest.
Who is affected
- Taxpayers
- Individuals claiming the earned income tax credit
- Oregon residents
- Oregon nonresidents
Notable changes
- Requires a Social Security number for claiming the earned income tax credit, replacing the current option of using an ITIN.
- Extends the existing sunset provision for the earned income tax credit.
Sponsors
Official sponsors from legislative records.
Primary sponsor
E. Werner Reschke
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