Senate committee hears bipartisan push for $1,000 volunteer firefighter tax credit

The Senate Committee on Finance and Revenue heard testimony on Senate Bill 545 on Jan. 29, 2025, a bill that would create a nonrefundable $1,000 personal income tax credit for qualifying volunteer firefighters for tax years 2026 through 2031.

Senator Janine Salmon, state senator for Senate District 15, told the committee, “Oregonians from all corners of the state rely on volunteer firefighters to respond to traffic accidents, house fires, brush fires, wildfires … and so many other events that happen outside of city limits in some of our most rural areas of the state.” Salmon, one of the bill’s introducers, described the credit as a modest recognition intended to aid retention and recruitment.

The bill would be a nonrefundable credit and require certification by a fire chief using a Department of Revenue form. Representative Jamie Kate, House District 11, said the bill “is simple. The creation of a $1,000 tax credit for our volunteer firefighters to aid in recruitment efforts and retention of our volunteers across the state.” Kate described…