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HB2097 • 2025

Extends the sunset for the income and corporate excise tax credit for crop donation.

Extends the sunset for the income and corporate excise tax credit for crop donation.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Last action
2025-06-27
Official status
In House Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Extends the sunset for the income and corporate excise tax credit for crop donation.

Digest: The Act extends the sunset for the tax credit for crop donation.

What This Bill Does

  • Digest: The Act extends the sunset for the tax credit for crop donation.
  • (Flesch Readability Score: 74.8).
  • Extends the sunset for the income and corporate excise tax credit for crop donation.
  • Relating to: Relating to tax credits for crop donation.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-06-27 House

    In committee upon adjournment.

  2. 2025-05-28 House

    Recommendation: Do pass and be referred to Tax Expenditures.

  3. 2025-05-28 House

    Referred to Tax Expenditures by order of Speaker.

  4. 2025-05-22 House

    Work Session held.

  5. 2025-02-11 House

    Public Hearing held.

  6. 2025-01-17 House

    Referred to Revenue.

  7. 2025-01-13 House

    First reading. Referred to Speaker's desk.

Official Summary Text

Digest: The Act extends the sunset for the tax credit for crop donation. (Flesch Readability Score: 74.8).
Extends the sunset for the income and corporate excise tax credit for crop donation.
Relating to: Relating to tax credits for crop donation.
Current location: In House Committee

Current Bill Text

Read the full stored bill text 
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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2097
Introduced and printed pursuant to House Rule 12.00. Presession filed (at the request of House Interim Committee
on Revenue for Representative Nancy Nathanson)
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced. The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act extends the sunset for the tax credit for crop donation. (Flesch Readability
Score: 74.8).
Extends the sunset for the income and corporate excise tax credit for crop donation.
A BILL FOR AN ACT
Relating to tax credits for crop donation; amending section 5, chapter 913, Oregon Laws 2009.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
Section 5, chapter 913, Oregon Laws 2009, as amended by section 1, chapter 115,
Oregon Laws 2014, and section 38, chapter 579, Oregon Laws 2019, is amended to read:
Sec. 5. Except as provided in ORS 315.156 (4), a credit may not be claimed under ORS 315.156
for tax years beginning on or after January 1, 2012, and before January 1, 2014, or on or after
January 1, [ 2026] 2032.
NOTE: Matter in boldfaced type in an amended section is new; matter [ italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 3572