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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2579
Sponsored by Representative MCINTIRE (Presession filed.)
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced.The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act makes a new tax credit for substitute teacher licensing fees. (Flesch Readability
Score:67.7).
Establishes an income tax credit for substitute teacher licensing fees.
Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to an income tax credit for substitute teacher licensing fees; and prescribing an effective
date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. Section 2 of this 2025 Act is added to and made a part of ORS chapter 315.
SECTION 2.(1) A resident or nonresident individual shall be allowed a credit against the
taxes otherwise due under ORS chapter 316 for fees required in order to become licensed as
a substitute teacher.
(2) The credit allowed under this section:
(a) Shall be in the amount of any fees required for licensing as a substitute teacher in
this state and paid by the taxpayer during the tax year to the Teacher Standards and Prac-
tices Commission or a comparable regulatory body.
(b) Shall be claimed on a form prescribed by the Department of Revenue that contains
the information required by the department.
(c) May not exceed the tax liability of the taxpayer and may not be carried forward to
another tax year.
(3) A nonresident shall be allowed the credit under this section in the proportion provided
in ORS 316.117. If a change in the status of a taxpayer from resident to nonresident or from
nonresident to resident occurs, the credit allowed by this section shall be determined in a
manner consistent with ORS 316.117.
SECTION 3. Section 2 of this 2025 Act applies to tax years beginning on or after January
1, 2026, and before January 1, 2032.
SECTION 4.This 2025 Act takes effect on the 91st day after the date on which the 2025
regular session of the Eighty-third Legislative Assembly adjourns sine die.
NOTE:Matter in boldfaced type in an amended section is new; matter [italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 1732