Relating to tax credits for crop donation.

HB 2097 extends the expiration date for Oregon's tax credit that allows farmers and agricultural businesses to reduce their income or corporate tax bills when donating surplus crops to food banks or charities. The bill changes the sunset date from 2026 to 2032, ensuring this credit remains available for tax years beginning on or after January 1, 2026, through 2031. This directly affects Oregon growers who participate in crop donation programs, providing continued tax relief for their charitable contributions. The policy change is a straightforward extension of an existing tax incentive, not a new provision.