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Bill

SB 108

Relating to tax credits for crop donation; prescribing an effective date.

2025 Regular Session

Oregon bill creates agricultural tax credits for farmers donating crops to charities, reducing food waste while encouraging charitable giving and tax revenue loss.

In committee upon adjournment.
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WeVote Research Nonpartisan
Bill Summary · SB 108

Legislative bill overview

SB 108 creates a tax credit for agricultural producers who donate crops to food banks, charitable organizations, or other eligible recipients. The bill aims to incentivize food donations while providing tax relief to farmers, addressing both food insecurity and agricultural waste issues.

Why is this important

Food insecurity remains a significant problem in Oregon, while farmers sometimes face economic losses from unsold crops. This tax credit structure could increase charitable food donations without requiring direct government spending, creating a win-win scenario—though it does reduce state tax revenue. The bill has advanced through committee with recommended amendments, suggesting legislative support for the policy direction.

Potential points of contention

  • Revenue impact: The tax credit represents foregone state income, which could affect budget allocations elsewhere or require offsetting revenue measures
  • Valuation methodology: Determining fair market value of donated crops could be contentious—overvaluation would inflate credits while undervaluation would discourage participation
  • Eligibility scope: Questions about which crops, organizations, and donation circumstances qualify; overly broad definitions could create unintended costs while narrow ones limit effectiveness

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

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