Oregon House Bill 2391, introduced on January 13, 2025, aims to provide financial relief to sheriff’s deputies working in rural counties by establishing a new income tax credit. This initiative, sponsored by a bipartisan group of lawmakers, seeks to address the unique challenges faced by law enforcement in areas lacking municipal police departments.

The bill proposes a $5,000 tax credit for deputies who work an average of at least 20 hours per week in rural counties, defined as those without a municipal police presence. The credit is applicable for tax years starting January 1, 2026, and will remain in effect until January 1, 2032. This measure is designed to enhance recruitment and retention of law enforcement personnel in these underserved regions, where resources are often limited.

Supporters of the bill argue that the tax credit will help alleviate financial burdens on deputies, thereby improving public safety in rural communities. They emphasize that many rural counties struggle to attract and retain qualified law enforcement officers, which can lead to increased crime rates and diminished community trust in law enforcement.

However, the bill has sparked debates regarding its fiscal implications. Critics express concerns about the potential impact on state revenue, questioning whether the tax credit could divert funds from other essential services. Some lawmakers are advocating for a more comprehensive approach to law enforcement funding that addresses broader systemic issues rather than providing targeted tax incentives.

As the bill moves through the legislative process, its proponents are optimistic about its potential to strengthen rural law enforcement. If passed, House Bill 2391 could serve as a model for similar initiatives in other states, highlighting the importance of supporting law enforcement in areas that often go overlooked.

The bill is set to take effect 91 days after the conclusion of the 2025 legislative session, pending approval. As discussions continue, the outcome of this legislation will be closely watched by both supporters and opponents, with significant implications for rural communities across Oregon.