Relating to tax credits for closure of manufactured dwelling park.

HB 2090 extends the expiration date for a tax credit that helps individuals cover costs when closing a manufactured dwelling park (mobile home park). It directly affects residents who end tenancy at these parks during tax years starting after January 1, 2007, and before January 1, 2032. The bill amends Oregon law to push the current 2026 sunset date for this credit to 2032, allowing the credit to remain available for an additional six years. This change provides continued financial support for park closures without altering the credit's eligibility criteria or amount.