Oregon House Bill 2902, introduced on January 13, 2025, aims to provide financial relief to educators by establishing a new income tax credit for unreimbursed classroom expenses. Sponsored by Representative Evans, the bill addresses the growing concern over the out-of-pocket costs that teachers and adjunct instructors incur while supporting their students.

The proposed legislation allows eligible educators—defined as public school teachers and adjunct instructors teaching at least six credit hours at post-secondary institutions—to claim a tax credit for their unreimbursed expenses. The credit is capped at $500 per tax year, with provisions for annual adjustments based on inflation starting in 2027. This adjustment will be linked to the U.S. City Average Consumer Price Index, ensuring that the credit keeps pace with rising costs.

The bill is set to apply to tax years beginning on or after January 1, 2025, and will remain in effect until January 1, 2031. It is designed to alleviate some financial burdens faced by educators, who often spend their own money on classroom supplies and resources.

While the bill has garnered support from various educational advocacy groups, it has also sparked debates regarding its potential impact on state revenue and whether the credit is sufficient to meet the needs of educators. Critics argue that the $500 cap may not adequately cover the actual expenses incurred by teachers, which can often exceed this amount.

The implications of House Bill 2902 extend beyond individual financial relief; it reflects a broader recognition of the challenges faced by educators in Oregon. As the bill progresses through the legislative process, its supporters emphasize the importance of investing in education and supporting those who play a critical role in shaping the future of students.

The bill is expected to be discussed further in upcoming legislative sessions, with potential amendments and adjustments likely as lawmakers consider its economic and social ramifications. If passed, it could mark a significant step toward enhancing the financial support available to educators in Oregon.