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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 3334
Sponsored by Representative NERON
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 teacher expenses.(Flesch Readability Score: 78.2).
Creates an income tax credit for the unreimbursed expenses of certain public school teachers
and adjunct instructors.
Applies to tax years beginning on or after January 1, 2025, and before January 1, 2031.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to a tax credit for educator classroom expenses; 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) “Eligible educator” means an elementary or secondary school teacher at a public
school or an adjunct instructor who teaches at least six credit hours in the tax year at an
eligibleinstitution.
(b) “Eligible expenses” means unreimbursed expenses of the types described in section
62(a)(2)(D) of the Internal Revenue Code that are incurred by an eligible educator.
(c) “Eligible institution” means a public university listed in ORS 352.002, the Oregon
Health and Science University, a community college operated under ORS chapter 341 or any
other public educational institution in this state that is authorized by law to provide a pro-
gram of education for kindergarten through grade 12.
(2) A credit against the taxes otherwise due under ORS chapter 316 shall be allowed for
eligible expenses incurred during the tax year. The amount of credit shall equal the lesser
of:
(a) The amount of eligible expenses; or
(b) $250.
(3) The credit allowed under this section in one tax year may not exceed the tax liability
of the taxpayer.
(4) If a credit allowed under this section is claimed, the amount upon which the credit
is based that is allowed or allowable as a deduction from federal taxable income under section
62 of the Internal Revenue Code shall be added to federal taxable income in determining
Oregon taxable income.
(5)(a) A nonresident shall be allowed the credit under this section in the proportion pro-
vided in ORS 316.117.
(b) If a change in the status of a taxpayer from resident to nonresident or from nonres-
ident to resident occurs, the credit allowed under this section shall be determined in a
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 2575 HB3334
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manner consistent with ORS 316.117.
(c) If a change in the taxable year of a taxpayer occurs as described in ORS 314.085, or
if the Department of Revenue terminates the taxpayer’s taxable year under ORS 314.440, the
credit allowed under this section shall be prorated or computed in a manner consistent with
ORS 314.085.
(6) The Department of Education shall adopt rules that establish policies and procedures
for certifying taxpayers as eligible educators for purposes of the tax credit allowed under this
section.
SECTION 3. Section 2 of this 2025 Act applies to tax years beginning on or after January
1, 2025, and before January 1, 2031.
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.
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