Relating to tuition assistance at public institutions of higher education; prescribing an effective date.

Requires Higher Education Coordinating Commission to provide grants to qualified public safety and healthcare employees to attend community colleges, public universities, or Oregon Health and Science University. Establishes Public Safety and Healthcare Personnel Scholarship Fund for purpose of funding grants. Limits, for purposes of personal income taxation, availability of itemized deductions. Directs Department of Revenue to make annual transfer of amount equal to estimated increase in revenue attributable to restrictions on itemized deductions allowed personal income taxpayers to fund. Applies to tax years beginning on or after January 1, 2022. Takes effect on 91st day following adjournment sine die.