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SB 108 Oregon Senate · 2025 Regular Session

Relating to tax credits for crop donation; prescribing an effective date.

Summary
] [ Extends the sunset for the income and corporate excise tax credit for crop donation. ] Increases, for purposes of the income and corporate excise tax credit allowed for crop donation, the percentage of wholesale price allowed as amount of credit and extends the sunset. Applies to tax years beginning on or after January 1, 2025. Takes effect on the 91st day following adjournment sine die.
Issues: ✓ Budget & TaxesSupports Budget & TaxesExtends and increases tax credit for crop donation, providing tax relief through expanded credit percentage and extended sunset period.95% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 13, 2025 Last action Jun 28, 2025
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What changed between versions

Introduced → A-Engrossed · 5 edits
MODERATE
This bill increases the tax credit percentage for farmers donating crops from 15% to 25% and extends the sunset date for the credit from 2026 to 2032. It also adds new requirements for documentation and verification when claiming the credit.
Scope change
The bill expands the scope by creating new provisions for the tax credit and amending existing Oregon Revised Statutes 315.156 to allow for a higher credit percentage.
FISCAL

Increased the tax credit percentage for crop donations from 15% to 25% of the wholesale market price.

TIMELINE

Extended the sunset date for the tax credit from January 1, 2026 to January 1, 2032.

Added effective date provisions stating the amendments apply to tax years beginning on or after January 1, 2025.

REQUIREMENT

Added new documentation requirements including forms that must be completed by the receiving entity and verified by the taxpayer.

ELIGIBILITY

Added provisions for nonresident individuals to claim the credit with appropriate prorating.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
7
Key actions
2
Committee
4
Jun 28, 2025
Upper · Passed
In committee upon adjournment.
upper
Apr 15, 2025
Committee
Referred to Tax Expenditures by prior reference.
upper
Apr 15, 2025
Upper · Passed
Recommendation: Do pass with amendments and be referred to Tax Expenditures by prior reference. (Printed A-Eng.)
upper
Jan 17, 2025
Committee
Referred to Finance and Revenue, then Tax Expenditures.
upper
Jan 13, 2025
Introduced
Introduction and first reading. Referred to President's desk.
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.