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Bill

HB 2391

Relating to an income tax credit for sheriff's deputies in rural counties; prescribing an effective date.

2025 Regular Session Introduced by Lucetta Elmer and 6 co-sponsors

Oregon bill creates income tax credit for sheriff's deputies in rural counties to improve recruitment and retention in underserved areas.

In committee upon adjournment.
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Bill Summary · HB 2391

Legislative bill overview

HB 2391 proposes to establish an income tax credit specifically for sheriff's deputies working in rural Oregon counties. The bill aims to provide tax relief to these law enforcement officers as a means of addressing recruitment and retention challenges in sparsely populated areas. The measure has been referred to both the Judiciary and Revenue committees for evaluation.

Why is this important

Rural counties across Oregon face significant difficulties hiring and keeping qualified sheriff's deputies due to lower pay scales and geographic isolation compared to urban departments. A targeted tax credit could improve compensation packages without requiring direct budget increases, potentially strengthening law enforcement capacity in underserved communities. The policy reflects broader concerns about rural service delivery and economic opportunity gaps.

Potential points of contention

  • Targeting specificity: Questions about whether a tax credit is the most effective tool versus direct salary increases, and whether rural-only eligibility creates equity issues for deputies in smaller urban counties
  • Cost and revenue impact: The fiscal burden on the state budget and whether the tax incentive provides sufficient value compared to alternative recruitment strategies
  • Definition and administration: Practical challenges in defining "rural counties," determining eligibility consistently, and administering the credit through the tax system rather than employer-based compensation

Compiled from official sources — confirm details with the bill’s official record.

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