Oregon legislation · 2026 Legislative Measures
Oregon HB4048: Relating to rural health care tax credits; prescribing an effective date.
Status: Failed, March 6, 2026
Digest: The Act lets a pharmacist get a tax credit if they work in a rural area. (Flesch Readability Score: 79.5). Expands the rural health care income tax credit to include pharmacist services performed in rural communities. Directs the Office of Rural Health to establish criteria for certifying pharmacists as eligible for the credit. Applies to tax years beginning on or after January 1, 2027. Takes effect on the 91st day following adjournment sine die.
What the bill says
A bill FOR AN ACT Relating to rural health care tax credits; creating new provisions; amending ORS 315.616 and 315.619; and prescribing an effective date.
From the introduced text, January 28, 2026:
A BILL FOR AN ACT Relating to rural health care tax credits; creating new provisions; amending ORS 315.616 and 315.619; and prescribing an effective date. Be It Enacted by the People of the State of Oregon: SECTION 1. ORS 315.616 is amended to read: 315.616. [A resident or nonresident individual who is certified as eligible under ORS 442.561, 442.562, 442.563 or 442.564, and is licensed as a physician under ORS chapter 677, licensed as a physician associate under ORS 677.505 to 677.525, licensed as a nurse practitioner under ORS 678.375 to 678.390, licensed as a certified registered nurse anesthetist as defined in ORS 678.010, licensed as a dentist under ORS chapter 679 or licensed as an optometrist under ORS 683.010 to 683.340 is entitled to the tax credit described in ORS 315.613 even if not a member of the hospital medical staff if the Office of Rural Health certifies that the individual:] [(1) Is engaged for at least 20 hours per week, averaged over the month, during the tax year in a rural practice; and] [(2)(a) If a physician or a physician associate, can cause a patient to be admitted to the hospital;] [(b) If a certified registered nurse anesthetist, is employed by or has a contractual relationship with one of the hospitals described in ORS 315.613 (1); or] [(c) …
Sponsors
- Darin Harbick (R, 12) · primary sponsor
- Gregory Smith (R, 57) · primary sponsor
- Robert Nosse (D, 42) · primary sponsor
- Edwin Diehl (R, 17) · primary sponsor
- Cyrus Javadi (R, 32) · primary sponsor
- Emily McIntire (R, 56) · primary sponsor
- Eric Reschke (R, 55) · primary sponsor
- Mike McLane (R, 30) · primary sponsor
- Bruce Starr (R, 12) · primary sponsor
- Court Boice (R, 1)
- Bunch, Matt (R, 51)
- Paul Evans (D, 20)
Latest actions
- : In committee upon adjournment.
- : Referred to Revenue by prior reference.
- : Recommendation: Do pass and be referred to Revenue by prior reference.
- : Work Session held.
- : Public Hearing held.
- : Referred to Health Care with subsequent referral to Revenue.
- : First reading. Referred to Speaker's desk.
Votes
- HHC Committee Vote (February 12, 2026): 8 yea, 0 nay, passed
Common questions
- What is HB4048?
- HB4048 is a bill in the Oregon Legislature (2026 Legislative Measures): Relating to rural health care tax credits; prescribing an effective date.
- What does HB4048 do?
- In its own words: A bill FOR AN ACT Relating to rural health care tax credits; creating new provisions; amending ORS 315.616 and 315.619; and prescribing an effective date.
- What is the status of HB4048?
- Failed as of March 6, 2026. Latest action: In committee upon adjournment. (March 6, 2026).
- Who sponsored HB4048?
- Darin Harbick (R, 12), with 11 co-sponsors.
- Where is the official record for HB4048?
- On the Oregon Legislature website: https://olis.oregonlegislature.gov/liz/2026R1/Measures/Overview/4048
Source: official Oregon record. Tracked by Delilah, AI for legislation across all 50 states and Congress.