· OR legislature · 2025R1

Relating to an income tax subtraction for a taxpayer having three or more children; prescribing an effective date.

Creates an Oregon personal income tax subtraction for income of a taxpayer with three or more dependent children under the age of 18. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.

Sponsor

Court Boice (R-OR)

Introduced

2025-01-28

Policy area

Taxation

Latest action

In committee upon adjournment.