Oregon 2023 Regular Session

Oregon Senate Bill SB447

Introduced
1/9/23  
Refer
1/14/23  

Caption

Relating to an income tax subtraction for student loan interest; prescribing an effective date.

Impact

If enacted, SB447 would directly impact state income tax statutes by introducing provisions that could reduce the tax liabilities of individuals with student loans. This change is intended to offer immediate financial benefits to those actively repaying student debt and could also serve as an incentive for more individuals to pursue higher education, potentially increasing college enrollment rates in the state. The bill reflects ongoing efforts to reform educational financing and to lessen the economic strain on young professionals.

Summary

SB447 proposes an income tax subtraction for student loan interest, aiming to provide financial relief to borrowers. By allowing taxpayers to deduct the interest paid on their student loans from their taxable income, the bill seeks to alleviate some of the financial burden associated with repaying such loans. This legislation is part of a broader push to address the rising costs of higher education and the resulting debt that graduates often incur.

Sentiment

The overall sentiment surrounding SB447 appears to be positive among supporters who view it as a necessary step towards making higher education more accessible and affordable. Advocates, including education reform groups and financial aid organizations, have expressed their support by emphasizing the importance of helping borrowers. However, there are concerns that the bill may not adequately address the broader problem of rising tuition costs and may only provide temporary relief for borrowers without more extensive reforms.

Contention

Despite its favorable reception, SB447 has faced criticism regarding its long-term effectiveness and sustainability. Opponents argue that while the idea of providing tax relief on student loan interest is appealing, it does not tackle the root issues of rising tuition costs or the predatory nature of student loans themselves. Additionally, there are worries about the fiscal implications of reducing tax revenues through such deductions, which could affect state funding for public services and higher education in the long run.

Companion Bills

No companion bills found.

Previously Filed As

OR SB991

Relating to income tax subtractions for student loan payments; prescribing an effective date.

OR SB561

Relating to income tax subtractions for child care expenses; prescribing an effective date.

OR SB1134

Relating to an income tax subtraction for insurance expenses of personal income taxpayers; prescribing an effective date.

OR SB587

Relating to an income tax subtraction for amounts received in wildfire litigation; prescribing an effective date.

OR HB3427

Relating to an income tax subtraction for a taxpayer having three or more children; prescribing an effective date.

OR SB435

Relating to an income tax subtraction for rental payments; prescribing an effective date.

OR SB1520

Relating to an income tax subtraction for amounts received in wildfire litigation; prescribing an effective date.

OR SB976

Relating to tax treatment of mortgage interest; prescribing an effective date.

OR HB2847

Relating to subtractions for start-up expenditures; prescribing an effective date.

OR HB3333

Relating to an income tax subtraction for teachers; prescribing an effective date.

Similar Bills

No similar bills found.