Oregon House Bill 2097, introduced on January 13, 2025, aims to extend the sunset period for the income and corporate excise tax credit for crop donations. This legislation, proposed at the request of the House Interim Committee on Revenue and Representative Nancy Nathanson, seeks to encourage agricultural producers to donate surplus crops to food banks and other charitable organizations, thereby addressing food insecurity in the state.

The bill amends existing legislation from 2009, which originally set the expiration of this tax credit for tax years beginning after January 1, 2026. If passed, the new provisions would extend the eligibility for this credit until January 1, 2032. This extension is significant as it provides ongoing financial incentives for farmers to contribute to community food programs, potentially increasing the volume of food available to those in need.

Supporters of the bill argue that extending the tax credit is crucial for combating hunger in Oregon, especially as food insecurity rates have risen in recent years. They emphasize that this measure not only benefits those who receive the food but also supports local farmers by providing them with a tax break for their donations.

However, the bill has faced some opposition. Critics express concerns about the long-term fiscal implications of extending tax credits, arguing that it could reduce state revenue needed for other essential services. They call for a more comprehensive review of the program's effectiveness in increasing food donations before committing to a longer extension.

The implications of House Bill 2097 extend beyond agriculture and tax policy; they touch on broader social issues such as food security and community support systems. Experts suggest that if the bill passes, it could lead to a significant increase in food donations, helping to alleviate hunger in vulnerable populations across Oregon.

As the legislative session progresses, the bill will likely be a focal point of discussions surrounding agricultural policy and social welfare, with potential outcomes that could shape the state's approach to food distribution and support for local farmers. The community will be watching closely as lawmakers weigh the benefits of extending this tax credit against the need for sustainable state funding.