Relating to tax credits for closure of manufactured dwelling park.

SB 122 extends the deadline for a tax credit that helps individuals who leave manufactured dwelling parks. It changes the end date in Oregon law from 2026 to 2032, allowing eligible residents to claim the credit for tax years beginning after January 1, 2007, and before January 1, 2032. The credit directly affects people who end their tenancy at a manufactured dwelling park during those tax years. This is a procedural adjustment to the existing tax credit program, not a new policy.