Oregon 2025 Regular Session

Oregon House Bill HB2526

Introduced
1/13/25  

Caption

Relating to income tax credits for individuals who provide volunteer emergency services; prescribing an effective date.

Impact

The impact of HB2526 is expected to be significant for local fire departments and volunteer organizations. By providing a tax credit, the bill not only rewards individual volunteer efforts but also promotes participation in community safety initiatives. This could lead to increased recruitment of volunteers, thereby enhancing the responsiveness and effectiveness of rural fire protection services. Additionally, the bill aims to alleviate some of the financial burdens faced by volunteers, making it more feasible for individuals to contribute their time and effort to emergency services.

Summary

House Bill 2526 introduces a new income tax credit specifically for individuals who provide volunteer emergency services, including those serving with rural fire protection districts and fire departments. The bill allows both residents and nonresidents who complete a minimum of 100 hours of volunteer services in the tax year to claim a credit of $250 against their state income taxes. This initiative aims to recognize and incentivize the essential contributions made by volunteer firefighters and emergency service providers, particularly in rural areas where such services are crucial for community safety.

Sentiment

General sentiment around HB2526 appears to be positive, particularly among volunteer organizations and those in rural regions reliant on such emergency services. Proponents argue that this tax credit will encourage community involvement and support vital local services. However, some concerns may exist regarding the equity of the tax benefits and whether this approach sufficiently addresses the underlying funding challenges faced by rural fire services. Overall, the dialogue suggests a favorable view of incentivizing volunteerism, although ongoing evaluations of its effectiveness will be essential.

Contention

Notable points of contention may arise regarding the cap on the tax credit and the eligibility criteria set forth in the bill. Critics might argue that while the credit provides some incentive, it may not be enough to significantly boost volunteer numbers or adequately support fire departments that often struggle with funding. Additionally, discussions might include whether the definition of 'volunteer services' is comprehensive enough to encompass all forms of community engagement within emergency services. As the bill progresses, it may encounter further scrutiny regarding its long-term implications for funding and volunteer recruitment in Oregon.

Companion Bills

No companion bills found.

Previously Filed As

OR SB728

Relating to an income tax credit for volunteer firefighters; prescribing an effective date.

OR HB3175

Relating to an income tax credit for volunteer firefighters; prescribing an effective date.

OR HB2552

Relating to tax credits for rural medical providers; prescribing an effective date.

OR HB2625

Relating to an income tax credit for sheriff's deputies in rural counties; prescribing an effective date.

OR SB67

Relating to a tax credit for lost rental income during COVID-19 emergency period; prescribing an effective date.

OR HB4039

Relating to an income tax credit for surrender of motor homes; prescribing an effective date.

OR HB2623

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

OR HB2177

Relating to a tax credit for rural teachers; prescribing an effective date.

OR HB2685

Relating to tax credits for woody biomass; prescribing an effective date.

OR HB2723

Relating to a tax credit for rural medical care; prescribing an effective date.

Similar Bills

No similar bills found.