Relating to a tax credit for reforestation; prescribing an effective date.

SB 930 reinstates a tax credit for reforestation costs in Oregon, allowing landowners and businesses to claim credits for expenses related to planting trees. The bill modifies eligibility rules so the credit applies only if a preliminary certificate is issued after December 31, 2025, and before December 31, 2031. It repeals an older 2007 law that previously governed this credit and sets the effective date for 91 days after the 2025 legislative session ends. This change directly affects Oregon landowners undertaking reforestation projects within the specified timeframe.