Relating to earned income tax credits.

HB 2091 extends the expiration date for Oregon's Earned Income Tax Credit (EITC) from 2026 to 2032. This bill directly affects low-income Oregon workers and families who qualify for the EITC, ensuring they can continue receiving this refundable tax credit. The key provision amends a specific section of Oregon law to delay the credit's automatic sunset (expiration) by six years. The change maintains current eligibility and benefit levels without altering the program's structure or creating new requirements.