Oregon 2023 Regular Session

Oregon Senate Bill SB438

Introduced
1/9/23  
Refer
1/15/23  
Refer
3/20/23  
Refer
3/20/23  

Caption

Relating to payment of dependent care tax credits in installments; prescribing an effective date.

Impact

If enacted, SB438 would directly influence state tax law related to dependent care tax credits. It aims to modify the existing framework by making it more flexible and accessible for families who may face financial constraints. The potential impact includes increased utilization of the tax credits, which could lead to improved childcare accessibility for more families, consequently contributing to a more robust workforce. Additionally, the bill could potentially reduce the economic strain on families, leading to greater overall economic stability within communities.

Summary

SB438 is a legislative bill that addresses the payment of dependent care tax credits in installments rather than a lump sum. The intention behind this bill is to ease the financial burden on families who rely on these credits to support childcare expenses. By allowing tax credits to be issued in smaller, more manageable amounts throughout the year, proponents believe that the bill will provide continuous financial relief and help families better plan their budgets. This approach is seen as a progressive step towards supporting working families, particularly those with lower incomes.

Sentiment

Overall, the sentiment around SB438 appears to be positive among advocates who focus on family welfare and economic assistance. Proponents—including family advocacy groups and some lawmakers—argue that the installment payments would significantly enhance financial planning for families with dependent children. However, there could be dissenting opinions from those who believe that the installment approach may complicate tax filings or who are concerned about the implications for state revenue from delaying tax credits.

Contention

Notable points of contention surrounding SB438 may arise from debates about the effectiveness of tax policy changes in genuinely alleviating financial pressure on families. Critiques may also be directed toward the implementation logistics, questioning how the installment payments will be managed within the existing tax system. Stakeholders might discuss the balance between providing immediate benefits and ensuring that the state’s financial health remains intact. The discussions could become contentious, particularly among those who have differing philosophies on tax reform and social welfare.

Companion Bills

No companion bills found.

Previously Filed As

OR SB64

Relating to payment of dependent care tax credits in installments; and prescribing an effective date.

OR HB3235

Relating to a child tax credit; and prescribing an effective date.

OR HB2811

Relating to a child tax care credit; prescribing an effective date.

OR SB991

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

OR HB2911

Relating to a paid sick leave tax credit; prescribing an effective date.

OR HB3120

Relating to earned income tax credits; prescribing an effective date.

OR HB2958

Relating to earned income tax credits; prescribing an effective date.

OR HB2235

Relating to a tax credit for security systems; prescribing an effective date.

OR HB2774

Relating to a paid sick leave tax credit; prescribing an effective date.

OR SB535

Relating to tax credits for child care workers; prescribing an effective date.

Similar Bills

No similar bills found.