Establishes an income tax credit for volunteer firefighters.

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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2394
Sponsored by Representative LEVY B (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 volunteer firefighters. (Flesch Readability Score:
61.3).
Establishes an income tax credit for volunteer firefighters.
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 volunteer firefighters; 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:
(a) “Firefighter” and “volunteer firefighter” have the meanings given those terms in ORS
652.050.
(b) “Volunteer services” means services performed by a firefighter during work hours
and work shifts that are voluntary and that are not a condition of employment.
(2) A resident or nonresident individual shall be allowed a credit in the amount of $1,000
against taxes that are otherwise due under ORS chapter 316 if during the tax year the indi-
vidual provides volunteer services, including training hours, to:
(a) A regularly organized fire department as defined in ORS 652.050;
(b) A rural fire protection district organized under ORS chapter 478;
(c) A municipal corporation as defined in ORS 294.311; or
(d) Any other public or private safety agency, as defined in ORS 181A.355, that provides
fire fighting services.
(3) In order to claim a credit under this section, a taxpayer must during the tax year
complete at least two of the following as a volunteer firefighter:
(a) Respond to a minimum of 10 percent of calls for assistance received by the volunteer
firefighter;
(b) Participate in at least 60 training hours;
(c) Participate in at least one community engagement event not described in paragraph
(d) of this subsection;
(d) Participate in at least 20 hours of public education service delivering information
about fire safety and prevention; or
(e) Earn a certification approved by the Department of Public Safety Standards and
Training and available to a fire service professional.
(4) The Department of Revenue may adopt rules relating to the administration and
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 996
HB 2394
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enforcement of this section. The department shall prescribe a form that requires the chief
of the fire protection district or fire department or the director of another public or private
safety agency to certify that the individual qualifies for the credit allowed under this section.
(5) 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.
(6) 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.
(7) 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.
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