HB 3810
Creates an income or corporate excise tax credit for a taxpayer that employs agricultural workers.
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- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates a new tax credit for businesses in Oregon that employ agricultural workers. Eligible employers, which must be involved in crop or animal production, can receive a credit of $1,200 for each eligible employee who works at least 500 hours per year. Employers must obtain certification from the Employment Department to claim the credit, which can be carried forward for up to three years if not fully used in a given tax year. The credit applies to tax years beginning on or after January 1, 2026.
Key provisions
- Creates a $1,200 tax credit per eligible employee for eligible employers.
- Eligible employers must be involved in crop or animal production.
- Eligible employees must work at least 500 hours per year.
- Employers must obtain certification from the Employment Department.
- Credits can be carried forward for up to three years.
- The credit applies to tax years beginning January 1, 2026.
- The credit may not exceed the taxpayer’s tax liability.
- Rules for eligibility verification will be developed by the Employment Department.
Who is affected
- Agricultural employers
- Corporations involved in crop or animal production
- Taxpayers
- Employees in the agricultural sector
- The Employment Department
Notable changes
- Establishes a new tax credit specifically for agricultural employment.
- Expands the definition of eligible business activities under existing tax credits.
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