74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 1188
 
                         Senate Bill 459
 
Sponsored by Senator METSGER, Representative P SMITH
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
 
  Grants income tax credit to emergency medical technicians,
firefighters and first responders who provide volunteer services
to rural fire protection districts.
  Applies to tax years beginning on or after January 1, 2008.
 
                        A BILL FOR AN ACT
Relating to income tax credits.
  Whereas the Legislative Assembly finds that there is a need to
promote the provision of volunteer services to rural fire
protection districts; now, therefore,
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + Section 2 of this 2007 Act is added to and made
a part of ORS chapter 315. + }
  SECTION 2.  { + (1) As used in this section:
  (a) 'Emergency medical technician' has the meaning given that
term in ORS 682.025.
  (b) 'Firefighter' has the meaning given that term in ORS
652.050.
  (c) 'First responder' has the meaning given that term in ORS
682.025.
  (d) 'Rural fire protection district' means a rural fire
protection district organized under or subject to ORS chapter
478.
  (e) 'Volunteer services' means services performed by an
individual as an emergency medical technician, firefighter or
first responder during work hours and work shifts that are
voluntary and that are not a condition of employment.
  (2)(a) A resident or nonresident individual shall be allowed a
credit against taxes that are otherwise due under ORS chapter 316
if the individual provides 100 hours of volunteer services,
including training hours, for a rural fire protection district in
the tax year.
  (b) The amount of the credit shall equal $250.
  (3) The Department of Revenue may adopt rules relating to the
administration and enforcement of this section. The department
shall prescribe a form that requires the chief of the rural fire
protection district to certify that the individual qualifies for
the credit allowed under this section.
  (4) The credit allowed under this section may not exceed the
tax liability of the taxpayer and may not be carried forward to
another tax year.
  (5) A nonresident shall be allowed the credit under this
section in the proportion provided in ORS 316.117. If a change in
the status of a taxpayer from resident to nonresident or from
nonresident to resident occurs, the credit allowed by this
section shall be determined in a manner consistent with ORS
316.117.
  (6) A credit may not be allowed under this section for any tax
year for which a credit is claimed under ORS 315.622. + }
  SECTION 3.  { + Section 2 of this 2007 Act applies to tax years
beginning on or after January 1, 2008. + }
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