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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2899
Sponsored by Representative EVANS (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 and a new tax subtraction for expenses around gun
safety background checks.(Flesch Readability Score: 62.8).
Creates a credit against personal income tax for the cost of a criminal history record check
required by state law for a transfer of a firearm. Creates a subtraction from taxable income for
mileage for travel associated with a criminal history record check.
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 tax incentives for firearms safety; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. The Legislative Assembly finds that it is valuable to encourage firearms
safety by providing income tax incentives for criminal history record checks.
SECTION 2.Section 3 of this 2025 Act is added to and made a part of ORS chapter 315.
SECTION 3.(1) A credit against taxes otherwise imposed under ORS chapter 316 shall
be allowed to a taxpayer for the cost of a criminal history record check, as described in ORS
166.412, that is required under the laws of this state for a firearm transfer.The amount of
the credit allowed under this section shall equal the lesser of the cost of the criminal history
record check or $50.
(2) A taxpayer claiming the credit under this section must be either the transferor or
transferee of a firearm. Only one taxpayer may claim the credit under this section for each
criminal history record check.
(3) The credit allowed under this section for any one tax year may not exceed the tax
liability of the taxpayer.
(4) The credit shall be claimed on a form prescribed by the Department of Revenue that
contains the information required by the department.
(5) In the case of a credit allowed under this section:
(a) A nonresident shall be allowed the credit in the proportion provided in ORS 316.117.
(b) If a change in the status of the taxpayer from resident to nonresident or from non-
resident to resident occurs, the credit shall be determined in a manner consistent with ORS
316.117.
(c) If a change in the taxable year of the taxpayer occurs as described in ORS 314.085,
or if the department terminates the taxpayer’s taxable year under ORS 314.440, the credit
shall be prorated or computed in a manner consistent with ORS 314.085.
SECTION 4. Section 5 of this 2025 Act is added to and made a part of ORS chapter 316.
SECTION 5.(1) In addition to the other modifications to federal taxable income contained
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 1723 HB2899
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in this chapter, a taxpayer is allowed a subtraction for travel that is undertaken in the
taxpayer’s motor vehicle to comply with requirements for a criminal history record check
required by the laws of this state for a firearm transfer. A taxpayer who is a transferee or
transferor of a firearm may subtract from federal taxable income an amount equal to 65.5
cents per mile multiplied by the number of miles driven in order to participate in the crimi-
nal history record check.
(2) The subtraction allowed under this section shall be substantiated by any proof re-
quired by the Department of Revenue by rule.
SECTION 6. Sections 3 and 5 of this 2025 Act apply to tax years beginning on or after
January 1, 2026, and before January 1, 2032.
SECTION 7.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.
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