Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
SB561 • 2025
Creates an Oregon personal income tax subtraction for child care expenses paid by a taxpayer during the tax year.
Creates an Oregon personal income tax subtraction for child care expenses paid by a taxpayer during the tax year.
Children
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2025-06-27
Senate
In committee upon adjournment.
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2025-03-26
Senate
Public Hearing held.
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2025-01-17
Senate
Referred to Finance and Revenue.
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2025-01-13
Senate
Introduction and first reading. Referred to President's desk.
Official Summary Text
Digest: The Act makes a new tax subtraction for child care expenses. (Flesch Readability Score: 80.3). Creates an Oregon personal income tax subtraction for child care expenses paid by a taxpayer during the tax year. Applies to tax years beginning on or after January 1, 2025, and before January 1, 2031. Takes effect on the 91st day following adjournment sine die. Relating to: Relating to income tax subtractions for child care expenses; prescribing an effective date. Current location: In Senate Committee