Bill Text: OR HB2177 | 2013 | Regular Session | Introduced

---

Bill Title: Relating to income tax credits for individuals who provide volunteer emergency services; prescribing an effective date.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2177 Detail]

Download: Oregon-2013-HB2177-Introduced.html

---

     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 2112

                         House Bill 2177

Sponsored by Representative BOONE (Presession filed.)

                             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.

  Grants income tax credit to firefighters who provide volunteer
services to rural fire protection districts or fire departments.
  Applies to tax years beginning on or after January 1, 2014, and
before January 1, 2022.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to income tax credits for individuals who provide
  volunteer emergency services; and prescribing an effective
  date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + Section 2 of this 2013 Act is added to and made
a part of ORS chapter 315. + }
  SECTION 2.  { + (1) As used in this section:
  (a) 'Fire department' means a regularly organized fire
department as that term is defined in ORS 652.050.
  (b) 'Fire protection district' means a rural fire protection
district organized under or subject to ORS chapter 478.
  (c) 'Firefighter' has the meaning given that term in ORS
652.050.
  (d) 'Volunteer services' means services performed by a
firefighter during work hours and work shifts that are voluntary
and that are not a condition of employment.
  (2) A resident or nonresident individual shall be allowed a
credit against taxes that are otherwise due under ORS chapter 316
if the individual provides 100 hours of volunteer services,
including training hours, for a fire protection district or fire
department in the tax year.
  (3) The amount of the credit allowed under this section shall
equal $250.
  (4) The Department of Revenue may adopt rules relating to the
administration and enforcement of this section. The department
shall prescribe a form that requires the chief of the fire
protection district or fire department to certify that the
individual qualifies for the credit allowed under this section.
  (5) The credit allowed under this section may not exceed the
tax liability of the taxpayer and may not be carried forward to
another tax year.
  (6) A nonresident shall be allowed the credit under this
section in the proportion provided in ORS 316.117. If a change in
the status of a taxpayer from resident to nonresident or from
nonresident to resident occurs, the credit allowed by this
section shall be determined in a manner consistent with ORS
316.117.
  (7) A credit may not be allowed under this section for any tax
year for which a credit is claimed under ORS 315.622. + }
  SECTION 3.  { + Section 2 of this 2013 Act applies to tax years
beginning on or after January 1, 2014, and before January 1,
2022. + }
  SECTION 4.  { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
                         ----------