HB 3811
Modifies the tax credit allowed for wages paid as overtime pay to agriculture workers.
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill increases the tax credit available to agriculture workers who receive overtime pay. It raises the percentage of overtime wages eligible for credit, allows taxpayers to receive advance payments of the credit, and removes a previous annual cap on the amount of overtime credits. The changes apply to tax years beginning on or after January 1, 2026, and take effect 91 days after the legislative session concludes.
Key provisions
- Increases the percentage of overtime wages eligible for the tax credit.
- Allows taxpayers to receive advance payments of the credit during the year.
- Removes the annual cap on agricultural overtime credits.
- Defines ‘agricultural worker’ and ‘eligible employer’ for the purposes of the credit.
- Requires employers to provide notice to taxpayers regarding the credit.
- Specifies that labor contractors cannot claim the credit.
- Addresses prorating the credit for changes in a taxpayer’s tax year.
- Establishes a program for making advance payments to qualifying taxpayers.
Who is affected
- Agriculture workers
- Employers in the agriculture industry
- Taxpayers
- The Oregon Department of Revenue
Notable changes
- Increases the credit rate compared to previous law.
- Introduces the option for advance payments, which was not previously available.
- Eliminates the annual cap on the credit amount.
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