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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2941
Sponsored by Representative NERON (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: This Act tells ODE to help school districts plan and develop projects to get a federal
tax credit. (Flesch Readability Score: 71.0).
Requires the Department of Education to provide technical assistance to school districts to plan
and develop certain projects eligible for federal tax credits.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to projects eligible for federal tax credits; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. (1) As used in this section, “eligible project” means a project for which a
school district would be entitled to a tax credit described in section 6417(b) of the Internal
RevenueCode.
(2) The Department of Education shall provide technical support to school districts to
plan and develop eligible projects.Technical support may include, but need not be limited
to:
(a) Identifying potential eligible projects within school districts;
(b) Ensuring that a school district meets all requirements for the tax credit applicable
to the eligible project;
(c) Assistance with prefiling registration and otherwise ensuring that the school district
is able to make the elective payment election described in section 6417(a) of the Internal
Revenue Code; and
(d) Assistance with any applicable tax schedules or forms.
SECTION 2. Section 1 of this 2025 Act is repealed on January 2, 2030.
SECTION 3.In addition to and not in lieu of any other appropriation, there is appropri-
ated to the Department of Education, for the biennium beginning July 1, 2025, out of the
General Fund, the amount of $ , which may be expended for the purpose of carrying
out section 1 of this 2025 Act.
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 2238