Oregon legislation · 2026 Legislative Measures
Oregon SB1549: Relating to a tax credit for political contributions; prescribing an effective date.
Status: Failed, March 6, 2026
Digest: The Act makes a bigger amount for the tax credit that is allowed for gifts of money to political parties or to people who run for office. (Flesch Readability Score: 60.3). Increases the maximum allowable amount of political contribution personal income tax credit. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2028. Takes effect on the 91st day following adjournment sine die.
What the bill says
A bill FOR AN ACT Relating to a tax credit for political contributions; creating new provisions; amending ORS 316.102; and prescribing an effective date.
From the introduced text, January 28, 2026:
A BILL FOR AN ACT Relating to a tax credit for political contributions; creating new provisions; amending ORS 316.102; and prescribing an effective date. Be It Enacted by the People of the State of Oregon: SECTION 1. ORS 316.102 is amended to read: 316.102. (1) A credit against taxes shall be allowed for voluntary contributions in money made in the taxable year: (a) To a major political party qualified under ORS 248.006 or to a committee thereof or to a minor political party qualified under ORS 248.008 or to a committee thereof. (b) To or for the use of a person who [must be] is a candidate for nomination or election to a federal, state or local elective office in any primary election, general election or special election in this state. The person must, in the calendar year in which the contribution is made, either be listed on a primary election, general election or special election ballot in this state or have filed in this state one of the (B) A declaration of candidacy; (C) A certificate of nomination; or (D) A designation of a principal campaign committee. (c) To a political committee, as defined in ORS 260.005, if the political committee has certified the name of its treasurer to the filing officer, as defined in ORS 260.005, in the …
Sponsors
- Noah Robinson (R, 2) · primary sponsor
Latest actions
- : In committee upon adjournment.
- : Public Hearing held.
- : Referred to Finance and Revenue.
- : Introduction and first reading. Referred to President's desk.
Common questions
- What is SB1549?
- SB1549 is a bill in the Oregon Legislature (2026 Legislative Measures): Relating to a tax credit for political contributions; prescribing an effective date.
- What does SB1549 do?
- In its own words: A bill FOR AN ACT Relating to a tax credit for political contributions; creating new provisions; amending ORS 316.102; and prescribing an effective date.
- What is the status of SB1549?
- Failed as of March 6, 2026. Latest action: In committee upon adjournment. (March 6, 2026).
- Who sponsored SB1549?
- Noah Robinson (R, 2).
- Where is the official record for SB1549?
- On the Oregon Legislature website: https://olis.oregonlegislature.gov/liz/2026R1/Measures/Overview/1549
Source: official Oregon record. Tracked by Delilah, AI for legislation across all 50 states and Congress.