· OR legislature · 2025R1

Relating to an income tax subtraction for insurance expenses of personal income taxpayers; prescribing an effective date.

Creates an Oregon personal income tax subtraction for premiums paid for medical, dental or vision insurance coverage for a child dependent of the taxpayer. 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

David Smith (R-OR)

Introduced

2025-02-27

Policy area

Taxation

Latest action

In committee upon adjournment.