Relating to emergency management volunteers.

HB 3320 requires Oregon's Legislative Revenue Officer to study potential tax benefits for emergency management volunteers, with a report due by September 15, 2026. The bill does not create immediate tax benefits but mandates research into possible options for volunteers who serve in emergency management roles. It expires automatically on January 2, 2027, unless extended by future legislation. This is a procedural study bill with no direct policy changes enacted; it only directs a review of tax benefit mechanisms for volunteers.