· OR legislature · 2025R1

Relating to requiring the use of a Social Security number to claim an earned income tax credit; prescribing an effective date.

Prohibits the claiming of an earned income tax credit by a taxpayer using an individual taxpayer identification number in lieu of a Social Security number. Applies to tax years beginning on or after January 1, 2026. Extends the sunset for the credit. Takes effect on the 91st day following adjournment sine die.

Sponsor

Werner Reschke (R-OR)

Introduced

2025-02-25

Policy area

Taxation

Latest action

In committee upon adjournment.