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Bill

HB 2579

Relating to an income tax credit for substitute teacher licensing fees; prescribing an effective date.

2025 Regular Session Introduced by Emily McIntire and 1 co-sponsor

Oregon bill creates state income tax credit for substitute teachers' professional licensing fees to reduce out-of-pocket costs and potentially increase workforce supply.

In committee upon adjournment.
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Bill Summary · HB 2579

Legislative bill overview

HB 2579 proposes to establish an income tax credit for substitute teachers to offset the costs of professional licensing fees. The bill would allow substitute teachers to claim these expenses as a tax credit on their Oregon state income tax returns, reducing their tax liability dollar-for-dollar for qualifying fees paid.

Why is this important

Substitute teaching is often a low-wage position with inconsistent income, making professional licensing fees a meaningful financial burden. This credit could improve the financial viability of substitute teaching work and potentially increase the supply of qualified substitutes in Oregon schools, which have faced recurring shortages.

Potential points of contention

  • Cost to state revenue: The bill could reduce Oregon's tax revenue, requiring either offsetting cuts elsewhere or accepting lower revenue projections
  • Eligibility scope: Questions about which licensing fees qualify, income thresholds, and how to verify substitute teacher status could create administrative complexity
  • Equity considerations: Critics might argue resources should target higher-need teacher shortages (permanent positions) rather than substitute positions, or that direct fee reimbursement would be more equitable than tax credits (which benefit those who file taxes)

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

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