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HB2391 • 2025

Establishes an income tax credit for sheriff's deputies employed in rural counties.

Establishes an income tax credit for sheriff's deputies employed in rural counties.

Taxes
Passed Legislature

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

Sponsor
Representative Levy B, Representative Elmer,, Osborne,, Scharf,, Smith G,, Wright,, Senator Nash,, Weber,
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.

Establishes an income tax credit for sheriff's deputies employed in rural counties.

Digest: The Act makes a new tax credit for sheriff's deputies in rural counties.

What This Bill Does

  • Digest: The Act makes a new tax credit for sheriff's deputies in rural counties.
  • (Flesch Readability Score: 69.9).
  • Establishes an income tax credit for sheriff's deputies employed in rural counties.
  • Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032.

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. 2025-01-17 House

    Referred to Judiciary with subsequent referral to Revenue.

  3. 2025-01-13 House

    First reading. Referred to Speaker's desk.

Official Summary Text

Digest: The Act makes a new tax credit for sheriff's deputies in rural counties. (Flesch Readability Score: 69.9).
Establishes an income tax credit for sheriff's deputies employed in rural counties.
Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032.
Takes effect on the 91st day following adjournment sine die.
Relating to: Relating to an income tax credit for sheriff's deputies in rural counties; prescribing an effective date.
Current location: In House Committee

Current Bill Text

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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2391
Sponsored by Representative LEVY B; Representatives ELMER, OSBORNE, SCHARF, SMITH G, WRIGHT, Sen-
ators NASH, WEBER (Presession filed.)
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 makes a new tax credit for sheriff’s deputies in rural counties. (Flesch Read-
ability Score: 69.9).
Establishes an income tax credit for sheriff’s deputies employed in rural counties.
Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to an income tax credit for sheriff’s deputies in rural counties; and prescribing an effective
date.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
Section 2 of this 2025 Act is added to and made a part of ORS chapter 315.
SECTION 2. (1) As used in this section, “rural county” means a county in which no mu-
nicipal police department exists.
(2) A resident or nonresident individual shall be allowed a credit in the amount of $5,000
against taxes that are otherwise due under ORS chapter 316 if during the tax year the indi-
vidual is a duly sworn member of, and is employed as a sheriff’s deputy for an average of
at least 20 hours per week by, a sheriff’s department in a rural county.
(3) The Department of Revenue may adopt rules relating to the administration and
enforcement of this section. The department shall prescribe a form that requires the sheriff
of the county in which the taxpayer is employed to certify that the individual qualifies for
the credit allowed under this section.
(4) The credit allowed under this section may not exceed the tax liability of the taxpayer
and may not be carried forward to another tax year.
(5) A nonresident shall be allowed the credit under this section in the proportion provided
in ORS 316.117. If a change in the status of a taxpayer from resident to nonresident or from
nonresident to resident occurs, the credit allowed by this section shall be determined in a
manner consistent with ORS 316.117.
(6) A credit may not be allowed under this section for any tax year for which a credit is
claimed under ORS 315.622.
SECTION 3. Section 2 of this 2025 Act applies to tax years beginning on or after January
1, 2026, and before January 1, 2032.
SECTION 4. This 2025 Act takes effect on the 91st day after the date on which the 2025
regular session of the Eighty-third Legislative Assembly adjourns sine die.
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 989