Oregon 2023 Regular Session

Oregon Senate Bill SB71

Introduced
1/9/23  
Refer
1/11/23  

Caption

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

Impact

If enacted, SB71 would directly affect state tax laws by establishing deductions specifically for child care expenses, which would be a significant financial incentive for families utilizing these services. The introduction of such a deduction may also influence local government budgeting, as it could shift qualifying expenses toward state-managed funds. This change is expected to be beneficial for families with children, making child care more accessible and reducing the financial burden on parents. Overall, this could improve child development outcomes as more families might afford high-quality care options.

Summary

SB71 is a bill that proposes to allow income tax deductions for child care expenses. The primary goal of this legislation is to provide financial relief to families by reducing their taxable income in relation to the costs incurred for child care services. By implementing these tax deductions, the bill aims to make child care more affordable, thereby supporting working families and promoting higher workforce participation among parents, particularly mothers. The proposal is a response to growing concerns about the high costs of child care that can hinder families' economic stability and decision-making regarding work and family life.

Sentiment

The sentiment around SB71 is largely positive among proponents who view it as a much-needed step toward supporting families and promoting child welfare. Advocates argue that the tax deductions will alleviate financial pressures on parents and foster a healthier work-life balance. On the other side, there may be concerns raised by critics who argue about the impact on state revenue and whether the deductions could lead to inequitable benefits, favoring higher-income families, or questioning the fiscal implications of broadening tax deductions.

Contention

The main points of contention related to SB71 revolve around concerns regarding state revenue impacts and equity in tax benefits. Critics may argue that while aiming to help families, the bill could reduce the overall tax base, placing budgetary pressure on state services. Additionally, discussions may arise about whether the bill adequately serves low-income families or if the benefits disproportionately favor those already able to afford child care. This debate highlights the complex balancing act involved in tax policy: supporting families while maintaining fiscal responsibility and equity in tax relief.

Companion Bills

No companion bills found.

Previously Filed As

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 SB2

Relating to income tax deductions for renting of rooms in taxpayer's principal residence; prescribing an effective date.

OR HB3032

Relating to income tax deductions for renting of rooms in taxpayer's principal residence; prescribing an effective date.

OR SB535

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

OR SB446

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

OR HB2812

Relating to income tax deductions for personal casualty loss; and prescribing an effective date.

OR SB467

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

OR SB991

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

OR SB1104

Relating to a tax credit for expenses related to journalism; prescribing an effective date.

Similar Bills

No similar bills found.