Oregon 2023 Regular Session

Oregon Senate Bill SB515

Introduced
1/9/23  
Refer
1/14/23  

Caption

Relating to taxable income exemption for military retirement compensation.

Impact

Should SB 515 be enacted, it will significantly impact state tax laws surrounding the income of military service members transitioning to civilian life. By exempting military pensions from state income taxes, the bill intends to promote a more favorable economic condition for veterans. This exemption is expected to assist veterans and their families in maintaining financial stability and either investing in local economies or affording necessary expenses as they adjust to retirement from military service.

Summary

Senate Bill 515, introduced in the 2023 Regular Session of the Oregon Legislative Assembly, proposes a tax exemption for retirement pay or pension received by individuals as a result of their service in the Armed Forces of the United States. The bill is designed to apply to tax years beginning on or after January 1, 2024, aiming to lessen the financial burden on military veterans by exempting their retirement compensation from state income taxes. This legislative measure recognizes the sacrifices made by veterans and aims to provide them with a more supportive financial environment in their post-service life.

Sentiment

The sentiment surrounding SB 515 appears to be predominantly positive, as it aligns with broader efforts to support military veterans. Lawmakers and advocacy groups that focus on veterans' issues have generally expressed favorable views regarding this bill, citing it as a necessary acknowledgment of the service that individuals in the armed forces provide to the country. However, there may also be concerns about potential impacts on state revenue and questions about whether such tax exemptions could set precedents for similar measures for other groups.

Contention

As with many proposed tax exemptions, SB 515 could encounter some contention regarding its long-term financial implications for the state budget. Critics might argue that while the intention of supporting veterans is commendable, the state must balance this with the need to fund public services and the potential loss of tax revenue. Such concerns could lead to debates on equity in tax policy, as various groups may demand similar exemptions or express concerns over the sustainability of the state's tax structure.

Companion Bills

No companion bills found.

Previously Filed As

OR SB540

Relating to taxable income exemption for military taxpayers.

OR SB1549

Relating to taxable income exemption for military taxpayers; prescribing an effective date.

OR SB225

Relating to taxable income exemption for military taxpayers; prescribing an effective date.

OR HB3306

Relating to taxable income exemption for military taxpayers; prescribing an effective date.

OR HB2050

Relating to a taxable income exemption for taxpayers who are a veteran.

OR SB519

Relating to a taxable income exemption for taxpayers who are a veteran.

OR HB388

Income tax, exemption for taxable retirement income increased

OR SB201

An Act To Amend Title 30 Of The Delaware Code Relating To Exclusion Of Military Pensions From Taxable Income.

OR HB2305

Relating to military pay; prescribing an effective date.

OR SB181

Relating to military pay; prescribing an effective date.

Similar Bills

No similar bills found.