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SB 1549
This proposal did not become law. The bill would have increased Oregon’s personal income tax credit for political contributions from $100 to $2,000 on joint returns and from $50 to $1,000 on other returns, applying to tax years 2026 and 2027. This change would have reduced state income tax revenue by the total amount of claimed credits while providing a larger financial incentive for eligible taxpayers to donate to political parties, candidates, or committees.
Generated explanation · Introduced · Analyzed 8/19/2026 · Open official Introduced text
This proposal did not become law.
Generated analysis of Introduced text; it does not establish that the bill applies to you. Read the full decision brief.
No upcoming event is verified in the available records.
Plain-language analysis
Generated analysis, not an official summary or legal advice. Confirm with linked Oregon documents.
This proposal did not become law. The generated effects below describe what it would have required if enacted.
The bill would have increased Oregon’s personal income tax credit for political contributions from $100 to $2,000 on joint returns and from $50 to $1,000 on other returns, applying to tax years 2026 and 2027. This change would have reduced state income tax revenue by the total amount of claimed credits while providing a larger financial incentive for eligible taxpayers to donate to political parties, candidates, or committees.
Basis: Bill text · Source: Introduced
Official sources do not state why this measure was proposed.
Sponsor testimony, staff summaries, committee materials, or statutory findings may explain it.
Inferred from cited text; not a stated purpose.
Legislators may be attempting to stimulate political fundraising from middle-income voters without expanding the subsidy to high earners, addressing potential campaign finance funding gaps or incentivizing grassroots participation.
Basis: Inferred · Source: Introduced
Potential effect if enacted: Eligible to claim a substantially larger tax credit for political donations, potentially reducing their state tax liability to zero if contributions meet the new caps.
Basis: Bill text · Source: Introduced
Potential effect if enacted: Likely to experience increased donation inflows from eligible taxpayers seeking to maximize the newly expanded credit.
Basis: Inferred · Source: Introduced
Would have had to process and verify official receipts for a potentially larger volume of credit claims against state income tax liability.
Basis: Inferred · Source: Introduced
Potential effect if enacted: Eligibility is strictly capped by federal adjusted gross income, creating a hard cutoff that excludes higher-income filers entirely.
Basis: Bill text · Source: Introduced
Taxpayers would have had to retain and submit official receipts with their returns; failure to provide documentation disqualifies the claim.
Basis: Bill text · Source: Introduced
The credit would have reduced state revenue dollar-for-dollar up to the new caps, creating a direct fiscal cost during the two-year window.
Basis: Bill text · Source: Introduced
Potential effect if enacted: No change is made to campaign finance contribution limits; only the tax incentive is altered.
Basis: Bill text · Source: Introduced
Oregon individual income taxpayers with federal AGI at or below $150,000 (joint) or $75,000 (other)
Potential effect if enacted: A taxpayer with exactly $74,999 in federal AGI donates $1,000 to a candidate and uses the full credit to eliminate their entire Oregon state income tax liability for that year, effectively receiving a 100% financial subsidy on their political donation.
Basis: Inferred · Source: Introduced
Oregon individual income taxpayers with federal AGI at or below $150,000 (joint) or $75,000 (other)
Potential effect if enacted: A taxpayer with $75,001 in federal AGI makes substantial political donations but receives zero tax benefit due to the hard income cutoff, creating a sharp cliff effect where an additional dollar of income nullifies the credit entirely.
Basis: Inferred · Source: Introduced
The text would have legally permitted taxpayers to claim credits for verified contributions up to the new caps. A potentially unlawful outcome could have arised if donors or candidates collude to fabricate or inflate contribution receipts to claim credits without actual funds changing hands, or if the Department of Revenue would have lacked resources to audit receipt authenticity. The statute itself does not authorize sham transactions; such abuse would have required weak enforcement or misclassification of legitimate donations.
Sources · Introduced
Potential effect if enacted: The measure trades direct state revenue loss for a targeted financial incentive aimed at boosting political contributions from middle-income voters. Upsides include increased grassroots campaign funding and simplified tax incentives for eligible donors. Downsides include reduced state budget capacity during the two-year window and a rigid income cliff that excludes slightly higher earners despite their ability to donate.
Potential effect if enacted: Increased grassroots campaign funding from middle-income voters.
Basis: Inferred · Source: Introduced
Potential effect if enacted: Simplified tax incentives for eligible donors seeking to offset political giving costs.
Basis: Inferred · Source: Introduced
Potential effect if enacted: Reduced state budget capacity during the two-year window due to direct revenue offsets.
Basis: Inferred · Source: Introduced
Potential effect if enacted: A rigid income cliff that excludes slightly higher earners despite their ability to donate.
Basis: Inferred · Source: Introduced
Model self-rating: high. The bill text explicitly states the new credit amounts, income thresholds, effective dates, and receipt requirements. No external assumptions are required to determine the mechanical operation of the measure. This is the model’s assessment of its own analysis, not independent verification or human review.
6 records currently loaded
Records available in the current snapshot.
Earliest loaded signal
Introduced bill text posted
Posted Jan 28, 2026, 3:25 PM PST
Not a qualifying replacement
Only the introduced bill is available as adopted text; no qualifying replacement is established.
AI assessment dated 2026-09-29. This classification is separate from enactment and legal effect.
Evidence snapshot: 2026-09-29. Later legislative records are not automatically reassessed.
Policy purpose: broadly retained.
Reviewer: /root/review_recent_a · 2026-09-29
Not a qualifying replacement
Only the introduced bill is available as adopted text; no qualifying replacement is established.
Policy purpose: broadly retained.
“SECTION 1. ORS 316.102 is amended to read: 6 316.102. (1) A credit against taxes shall be allowed for voluntary contributions in money made 7 in the taxable year: 8 (a) To a major political party qualified under ORS 248.006 or to a committee thereof or to a 9 minor political party qualified under ORS 248.008 or to ”
Introduced
“SECTION 1. ORS 316.102 is amended to read: 6 316.102. (1) A credit against taxes shall be allowed for voluntary contributions in money made 7 in the taxable year: 8 (a) To a major political party qualified under ORS 248.006 or to a committee thereof or to a 9 minor political party qualified under ORS 248.008 or to ”
Introduced
Reviewer: /root/review_recent_b · 2026-09-29
Not a qualifying replacement
No replacement transition is documented.
Policy purpose: broadly retained.
“SECTION 1. ORS 316.102 is amended to read: 6 316.102. (1) A credit against taxes shall be allowed for voluntary contributions in money made 7 in the taxable year: 8 (a) To a major political party qualified under ORS 2”
Introduced
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No deeper official pre-number history was found.
Chief sponsors: Senator Noah Robinson
Records already listed in Activity are not repeated here.
Official origin records are incomplete; missing facts are not inferred.
6 events
Full timeline
6 entries shown.
In committee upon adjournment.
Public Hearing held.
Public Hearing
Heard · Agenda item 3 · Room HR A · Increases the maximum allowable amount of political contribution personal income tax credit.
Referred to Finance and Revenue.
Introduction and first reading. Referred to President's desk.
“Increases the maximum allowable amount of political contribution personal income tax credit.”
Confirm with the official record.
Supplemental, source-linked analysis from project researchers and community contributors. It is separate from Oregon's official record.