Creates a refundable income tax credit for certain child care workers.

Children Labor Taxes

Passed Legislature

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

Sponsor: Senator Weber, Senator Campos,, Frederick,, Starr,, Thatcher,, Woods,, Representative Javadi,, Levy B,, Nelson,, Nguyen H,, Osborne,, Wright,
Last action: 2025-06-27
Official status: In Senate Committee
Effective date: Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

2025-06-27 Senate
In committee upon adjournment.
2025-02-19 Senate
Public Hearing held.
2025-01-17 Senate
Referred to Finance and Revenue, then Tax Expenditures.
2025-01-13 Senate
Introduction and first reading. Referred to President's desk.

Official Summary Text

Digest: The Act makes a tax credit for some child care workers that starts in 2026. The Act lets the child care worker put the credit in the ORSP. (Flesch Readability Score: 83.8).
Creates a refundable income tax credit for certain child care workers. Provides for a child care worker to elect to deposit the refund attributable to the credit in the Oregon Retirement Savings Plan. Provides for the credit to be claimed on the personal income tax return for the 2026 tax year.
Takes effect on the 91st day following adjournment sine die.
Relating to: Relating to tax credits for child care workers; prescribing an effective date.
Current location: In Senate Committee