Grants income tax credit to firefighters and other registered individuals who provide volunteer services, including services to rural fire protection districts or fire departments.

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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2526
Sponsored by Representative EVANS (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).
Grants income tax credit to firefighters and other registered individuals who provide volunteer
services, including services to rural fire protection districts or fire departments.
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 income tax credits for individuals who provide volunteer emergency services; and pre-
scribing 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) “Fire department” means a regularly organized fire department as that term is de-
fined in ORS 652.050.
(b) “Firefighter” has the meaning given that term in ORS 652.050.
(c) “Fire protection district” means a rural fire protection district organized under or
subject to ORS chapter 478.
(d) “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, or voluntary
services provided by individuals registered under the statewide emergency registry system
required ORS 401.256 or under other rural community response programs.
(2) A resident or nonresident individual shall be allowed a credit against taxes that are
otherwise due under ORS chapter 316 if the individual provides 100 hours of volunteer ser-
vices, including training hours, for a fire protection district or a fire department in the tax
year.
(3) The amount of the credit allowed under this section shall equal $250.
(4) 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 chief
of the fire protection district or fire department 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
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 1628
HB 2526
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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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