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HB 2394

Relating to an income tax credit for volunteer firefighters; prescribing an effective date.

2025 Regular Session Introduced by Bobby Levy

Oregon HB 2394 establishes a state income tax credit for volunteer firefighters to financially assist individuals serving in unpaid emergency roles.

In committee upon adjournment.
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WeVote Research Nonpartisan
Bill Summary · HB 2394

Legislative bill overview

HB 2394 proposes to create an income tax credit for volunteer firefighters in Oregon. The bill would allow qualifying volunteer firefighters to claim a tax credit on their state income returns, reducing their tax liability. The measure includes an effective date provision, though the specific credit amount and eligibility requirements are not detailed in the bill summary provided.

Why is this important

Volunteer firefighters provide critical emergency services while typically receiving little or no compensation, creating financial strain on individuals serving their communities. A tax credit would provide modest financial relief to these volunteers and could help incentivize recruitment and retention for volunteer fire departments facing staffing challenges. This addresses a real workforce issue in rural and semi-rural areas where volunteer departments are essential infrastructure.

Potential points of contention

  • Revenue impact: The state would lose tax revenue from this credit; critics may question whether this is the most efficient use of public funds versus direct firefighter support or department grants
  • Credit scope and generosity: Disputes may arise over who qualifies (active volunteers only? retired?), what the credit amount should be, and whether it's sufficient to meaningfully help volunteers
  • Equity concerns: Some may argue tax credits primarily benefit higher-income volunteers who actually owe state taxes, potentially excluding lower-income volunteers from receiving equivalent benefit

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

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