[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6074394,"mediaKeyId","2984776-4ce00b6372a3627309b7e0a1fc9720a9","parentId",2984776,"title","Committee hears bill to allow up to $10,000 subtraction for dependent health premiums; advocates cite middle-income squeeze","audioSeconds",336,"startMs",400000,"endMs",736000,"viewUrl","/Search/View?dp=1&key=2984776-4ce00b6372a3627309b7e0a1fc9720a9&start=400&end=736","thumbnailUrl","https://assets.pipeline.soar.com/2984776-4ce00b6372a3627309b7e0a1fc9720a9/thumbnail_400000.jpg","articleUrl","/articles/6074394/Oregon/Committee-hears-bill-to-allow-up-to-10000-subtraction-for-dependent-health-premiums-advocates-cite-middle-income-squeeze","mediaUrl","https://secure.pipeline.soar.com/6074394-2068eee0969339c41bdd49a577d27c80/orig.mp4?Expires=1773654694&Signature=IiggU-p7bbMkH1JAcZYk~UcRnvCSEkw6bum9ok5J8Vsj484t3Yjp88aUv1h3Flv1bJ4YJlEDrvzkn2lY4pHaIJsTQqsZGIllqz2QhwN~ULcbnZPJEteQg4x6wWfSqegXwGEJ6VRRbpyBuIZuKeVAaqAFl5P4xHF-TRNZXiklS9lTVEtFh0KY3p7Yc9ySPYa4qFghzESk8G3sl6e0UXKFPW-2UDtqEi2H0T8q3QYXO552ancByvixuf9wbmbk5q6IBGFe4D~lSIS7tCokNtZAxHscTN9FGzsVXbV7zxLMFWQMhZC6gpfITUlzCEPib1cIs7klXFwvs32Y2I1S2MszTw__&Key-Pair-Id=KUT5TJCACFTXG","author","Oregon State Legislature","date","2025-04-14T00:00:00Z","article","The Senate Committee on Finance and Revenue held a public hearing April 14 on Senate Bill 1134, which would create a personal income tax subtraction for amounts a taxpayer pays for medical, dental or vision insurance premiums for a qualifying child dependent, limited to $10,000 per child and subject to income limits.

Under the bill as presented, eligibility would be means‑tested: joint filers with adjusted gross income between $90,000 and $150,000 and other filers between $45,000 and $75,000 could claim the subtraction. The sponsor described the proposal as aimed at \"that middle income niche\" of workers who are ineligible for programs such as the Oregon Health Plan and who pay for dependent coverage out of pocket.

Senator David Brock Smith introduced the measure and said it originated from a constituent who is a single mother and self‑employed massage‑therapy business owner. The constituent, Sarah Miller, testified remotely about the financial strain of family coverage costs: \"When insurance for 1 child is quoted more than per se my car payment...it can break a person,\" she said, and explained she had paid cash for appointments and dental care when insurance costs were unaffordable.

Marcia Kelly of the Oregon Women's Rights Coalition urged caution, telling the committee to review existing federal and state provisions before creating a new tax subtraction. Kelly noted that self‑employed taxpayers currently may claim an above‑the‑line deduction for health insurance premiums and that the premium tax credit under the Affordable Care Act can also affect tax treatment. LRO staff confirmed there are multiple overlapping provisions—including the self‑employed above‑the‑line deduction and marketplace premium tax credits—and recommended a detailed policy review or informational hearing to map interactions.

Committee members asked about a possible cliff effect at the income thresholds and about how the $10,000 cap would apply if actual premiums are lower; staff and the sponsor clarified that the subtraction may not exceed actual premiums paid and that the $10,000 figure is a per‑child cap.

No vote was taken. The committee closed the public hearing and signaled it may request additional information or hold an informational session to examine overlaps with existing deductions and credits.","mediaType","Video","parentTitle","Senate Committee On Finance and Revenue 04/14/2025 8:00 AM","oneSentenceSummary","The Senate Committee on Finance and Revenue held a public hearing April 14 on Senate Bill 1134, which would create a personal income tax subtraction for amounts a taxpayer pays for medical, dental or vision insurance premiums for a qualifying child dependent, limited to $10,000 per child and subject to income limits.","taxTitle","Finance and Revenue, Senate, Committees, Legislative, Oregon","taxId",17809,"location","Oregon","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6074396,"Senate committee hears bill to extend income-tax subtraction for wildfire settlements through 2027",272,28000,300000,"/Search/View?dp=1&key=2984776-4ce00b6372a3627309b7e0a1fc9720a9&start=28&end=300","https://assets.pipeline.soar.com/2984776-4ce00b6372a3627309b7e0a1fc9720a9/thumbnail_28000.jpg","/articles/6074396/Oregon/Senate-committee-hears-bill-to-extend-income-tax-subtraction-for-wildfire-settlements-through-2027","https://secure.pipeline.soar.com/6074396-054ad6f30a9ecf8b2ca1bcb951f1dc51/orig.mp4?Expires=1773654694&Signature=EXQ9oiCtzbO1x75Gt6prLum9ucj06OY8JdXnqIiBASL~HPOLZyEbJW7sI6LzpygXOMJqMw~~FsnZL4IuHX1dr7mRu0d4xzGcL37hcoarOYydkPeejKUU6HKiuS81Rjv9pZ8IevhVi~wO455YQtuGcLCXkT8w~XYEeAdbFOn1EuI4QmrrM-SqM88Cm1IJJGNttIrj-bb87qYucLIcpMmXASl9jR50tnuCWerCr8KdOkG8UZtpR2OEttgnkY6jzr0oH4akrXI2O3M5eygmIGX-cJhUQZf6xMs4FgWKybRpx6F1m1MqKX9ELl0KIkDhsc4F40OiTtRI-4-qpr8NawGUyg__&Key-Pair-Id=KUT5TJCACFTXG","The Senate Committee on Finance and Revenue opened a public hearing April 14 on Senate Bill 1205, a proposal to expand an existing personal income tax subtraction so that judgments or settlements from wildfires that occur in 2026 and 2027 would be exempt from Oregon income tax.

The bill would extend the current eligibility window, which the Legislative Revenue Office staff told the committee applies to wildfires that occurred from 2018 through 2025 and permits amounts received from settlements or judgments at any time after 2018 to be subtracted from taxable income. \"What the change in 1205 is it adds years 2026 and 2027 for when these fires could occur and then settlements going forward,\" the LRO staff said during the hearing.

Senator David Brock Smith, who represents Senate District 1 in southwest Oregon, described continued unmet settlement payments and urged the extension. \"We have, a situation where some settlements have been paid, timber companies, and others, but we have not. There's still smaller settlements in regards to, some homeowners and landowners that we need to extend this for,\" he said. He framed the measure as relief for people \"who have lost everything\" in wildfires.

Staff clarified the statute’s design: the existing subtraction uses the date the wildfire occurred (and the governor's declaration of emergency) to determine eligibility, not the date when a settlement is paid. Committee members asked whether a suit filed in 2026 for a 2023 fire would be affected; staff answered that the framework leaves the receipt window open so amounts could be received after the fire date.

No formal action or vote was taken during the hearing; the committee closed the public hearing and indicated it would discuss the bill at a later time.

Background and next steps: committee testimony referenced prior session legislation that enacted the current subtraction; staff identified that prior enactment in committee discussion. The committee did not take a vote on SB 1205 on April 14 and left the record open for further consideration.","The Senate Committee on Finance and Revenue heard testimony on Senate Bill 1205, which would extend an existing personal income tax subtraction for judgments or settlements arising from wildfires to include fires that occur in 2026 and 2027; proponents said some homeowners and small claimants still await settlements.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6074390,"Committee advances four tax-credit renewals, adopts amendment to crop-donation credit; bills referred to Joint Committee on Tax Expenditures",741,1162000,1903000,"/Search/View?dp=1&key=2984776-4ce00b6372a3627309b7e0a1fc9720a9&start=1162&end=1903","https://assets.pipeline.soar.com/2984776-4ce00b6372a3627309b7e0a1fc9720a9/thumbnail_1162000.jpg","/articles/6074390/Oregon/Committee-advances-four-tax-credit-renewals-adopts-amendment-to-crop-donation-credit-bills-referred-to-Joint-Committee-on-Tax-Expenditures","https://secure.pipeline.soar.com/6074390-fadd802f37d30a30ba98ed445e986b47/orig.mp4?Expires=1773654694&Signature=LIvyBkcd78oJ6k0PVmKWxtDAB0CftCESCd3dtGDLJ2PcrjjoGoxCRAe-iCSYu6Iyr2P~Yd8C-zRFilSkSy5w9T1awiNvMGPVau3ABm2BGiw3wxfHfwGBMORH0EuCatpHbqOip81WPPLHScW5GdlKA37K9XECu4G5Hsw2L8RPyCSAazlsUjPA3FZ3JYWqabz8WnyQ8xDmyTZ4uTl94DOu0k7eG901WySkj7d46MBhO~ljHfV-p5YuQ-2522xWcyvtcJB6VTWQLUeMsqORJt31WAAoMBVxpc1ErAWlSYtWyZ2IbGWr81d2Q2v19edFO-7~FSoIJwFMg9D2q2MDUNKWCw__&Key-Pair-Id=KUT5TJCACFTXG","The Senate Committee on Finance and Revenue held work sessions April 14 and moved several tax-credit items to the Joint Committee on Tax Expenditures.

Senate Bill 108 (crop donation tax credit): the committee adopted the -1 amendment, which extends the standard six‑year sunset and increases the credit for growers from 15% to 25% of the wholesale market price for donated crops. Vice Chair McLean moved the amendment and the committee adopted it by voice and then moved the amended bill to the floor with a \"do pass\" recommendation and subsequent referral to the Joint Committee on Tax Expenditures. Senator Patterson voiced support citing food‑bank demand; Senator Starr declared a potential conflict of interest, noting his family farm periodically donates to food banks. The roll call recorded affirmative votes from Senators Patterson, Starr, Taylor, Vice Chair McLean and Chair Leake; the chair announced the motion passes.

Senate Bill 112 (certain retirement income credit): the committee moved the standard six‑year sunset extension to the Joint Committee on Tax Expenditures with a due‑pass recommendation. The fiscal impact was described as minimal. The roll call recorded affirmative votes from Senators Patterson, Starr, Taylor, Vice Chair McLean and the chair.

Senate Bill 121 (Earned Income Tax Credit extension): the committee moved the standard six‑year sunset extension to the Joint Committee on Tax Expenditures with a due‑pass recommendation; the roll call recorded unanimous affirmation as read.

Senate Bill 122 (manufactured dwelling park closure credit): the committee moved the standard six‑year sunset extension to the Joint Committee on Tax Expenditures with a due‑pass recommendation; members noted the program helps families and the fiscal impact was minimal.

Senate Bill 120 (study/omnibus vehicle): the committee moved the bill to the floor without recommendation and added subsequent referral to the Joint Committee on Tax Expenditures. Committee members described the bill as a possible omnibus vehicle for combining tax‑expenditure work and said it could be amended later.

Votes at a glance:
- SB 108 (as amended, -1): Amendment adoption and due pass with referral to Joint Committee on Tax Expenditures — Roll call: Patterson (Aye), Starr (Aye), Taylor (Aye), Vice Chair McLean (Aye), Chair Leake (Aye). Outcome: passed (motion to refer and due‑pass recommendation).
- SB 112: Do pass and refer to Joint Committee on Tax Expenditures — Roll call: Patterson (Aye), Starr (Aye), Taylor (Yes), Vice Chair McLean (Aye), Chair Neat/Leake (Aye). Outcome: passed.
- SB 121: Do pass and refer to Joint Committee on Tax Expenditures — Roll call: unanimous as read. Outcome: passed.
- SB 122: Do pass and refer to Joint Committee on Tax Expenditures — Roll call: affirmative as read. Outcome: passed.
- SB 120: Moved to floor without recommendation and referred to Joint Committee on Tax Expenditures. Outcome: passed without recommendation.

The committee closed the work sessions after taking these actions and said the items would be considered next by the Joint Committee on Tax Expenditures.","In a work session the Senate Committee on Finance and Revenue adopted an amendment increasing the crop-donation tax credit from 15% to 25% and voted to forward four credits and a study bill to the Joint Committee on Tax Expenditures with due-pass recommendations or without recommendation for the study vehicle.","actionData","errors"]

Article not found

Committee hears bill to allow up to $10,000 subtraction for dependent health premiums; advocates cite middle-income squeeze

Senate committee hears bill to extend income-tax subtraction for wildfire settlements through 2027

Committee advances four tax-credit renewals, adopts amendment to crop-donation credit; bills referred to Joint Committee on Tax Expenditures