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SB930 • 2025

Reinstates the tax credit for reforestation.

Reinstates the tax credit for reforestation.

Taxes
Passed Legislature

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

Sponsor
Senator Smith DB
Last action
2025-06-27
Official status
In Senate 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.

Reinstates the tax credit for reforestation.

Digest: The Act brings back the tax credit for making new forests.

What This Bill Does

  • Digest: The Act brings back the tax credit for making new forests.
  • (Flesch Readability Score: 87.9).
  • Reinstates the tax credit for reforestation.
  • Takes effect on the 91st day following adjournment sine die.

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 Senate

    In committee upon adjournment.

  2. 2025-01-21 Senate

    Introduction and first reading. Referred to President's desk.

  3. 2025-01-21 Senate

    Referred to Finance and Revenue, then Tax Expenditures.

Official Summary Text

Digest: The Act brings back the tax credit for making new forests. (Flesch Readability Score: 87.9).
Reinstates the tax credit for reforestation.
Takes effect on the 91st day following adjournment sine die.
Relating to: Relating to a tax credit for reforestation; prescribing an effective date.
Current location: In Senate Committee

Current Bill Text

Read the full stored bill text 
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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Senate Bill 930
Sponsored by Senator SMITH DB
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 brings back the tax credit for making new forests. (Flesch Readability Score:
87.9).
Reinstates the tax credit for reforestation.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to a tax credit for reforestation; amending section 5, chapter 605, Oregon Laws 1987; re-
pealing section 9, chapter 883, Oregon Laws 2007; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
Section 5, chapter 605, Oregon Laws 1987, as amended by section 4, chapter 887,
Oregon Laws 1989, section 28, chapter 746, Oregon Laws 1995, and section 3, chapter 359, Oregon
Laws 2001, is amended to read:
Sec. 5. [ No] A tax credit [ shall be ] is not allowed under ORS 315.104 based upon reforestation
project costs [ if] unless the preliminary certificate is [ not] issued :
(1) On or before December 31, 2011 ; or
(2) After December 31, 2025, and before December 31, 2031 .
SECTION 2. Section 9, chapter 883, Oregon Laws 2007, is repealed.
SECTION 3. 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 1584