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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 3157
Sponsored by Representative CATE (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 donating blood.(Flesch Readability Score: 84.9).
Establishes a refundable personal income tax credit for making a blood donation to certain or-
ganizations during a declared period of emergency.
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 blood donations; creating new provisions; amending ORS
316.502; 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) As used in this section:
(a) “Blood program” has the meaning given that term in ORS 109.670.
(b) “Period of statewide emergency” has the meaning given that term in ORS 1.002.
(2) A resident or nonresident individual shall be allowed a credit against taxes that are
otherwise due under ORS chapter 316 if during a period of statewide emergency that falls
during the tax year the individual donates blood to a blood program.
(3) The credit allowed under this section will be in the amount of $50 per date that an
individual makes a donation, not to exceed $250 for the individual for the tax year.
(4) The Department of Revenue may adopt rules relating to the administration and
enforcement of this section. The department shall prescribe a form that allows the personnel
of a blood program to certify that the individual has made a donation that qualifies for the
credit allowed under this section.
(5) If the amount allowable as a credit under subsection (2) of this section, when added
to the sum of the amounts allowable as payment of tax under ORS 316.187 or 316.583, other
tax prepayment amounts and other refundable credit amounts, exceeds the taxes imposed
by ORS chapters 314 and 316 for the tax year after application of any nonrefundable credits
allowable for purposes of ORS chapter 316 for the tax year, the amount of the excess shall
be refunded to the taxpayer as provided in ORS 316.502.
(6) 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. ORS 316.502, as amended by section 65a, chapter 70, Oregon Laws 2024, is
amended to read:
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 1593 HB3157
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316.502. (1) The net revenue from the tax imposed by this chapter, after deducting refunds and
amounts described in ORS 285B.630 and 285C.635, shall be paid over to the State Treasurer and held
in the General Fund as miscellaneous receipts available generally to meet any expense or obligation
of the State of Oregon lawfully incurred.
(2) A working balance of unreceipted revenue from the tax imposed by this chapter may be re-
tained for the payment of refunds, but such working balance shall not at the close of any fiscal year
exceed the sum of $1 million.
(3) Moneys are continuously appropriated to the Department of Revenue to make:
(a) The refunds authorized under subsection (2) of this section; and
(b) The refund payments in excess of tax liability authorized under ORS 315.133, 315.174, 315.262,
315.264, 315.266, 315.273, 315.519 and 316.090 and section 3, chapter 589, Oregon Laws 2021, and
section 2 of this 2025 Act.
SECTION 4. Section 2 of this 2025 Act applies to tax years beginning on or after January
1, 2026, and before January 1, 2032.
SECTION 5.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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