Rep. Anna Scharf

Creates an Oregon personal income tax subtraction for overtime pay received by a taxpayer during the tax year. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.

Establishes an income tax credit for sheriff's deputies employed in rural counties. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.

Expands the rural health care income tax credit to include pharmacist services performed in rural communities. Directs the Office of Rural Health to establish criteria for certifying pharmacists as eligible for the credit. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Requires the Department of Education to conduct a study to identify effective methods for teaching students with dyslexia. Directs the department to submit findings to the interim committees of the Legislative Assembly related to education not later than September 15, 2026.

Provides that an operator may require a person who engages in a sport, fitness or recreational activity in various ways to release the operator from claims for ordinary negligence. Directs the Oregon Business Development Department, with the assistance of the Department of Consumer and Business Services, to study issues facing the recreation industry and report to a committee of the Legislative Assembly related to the environment no later than September 15, 2026. Appropriates moneys for study. Declares an emergency, effective on passage.

Creates additional rules and requirements for pharmacy benefit managers and a policy or certificate of health insurance or other contract providing for the reimbursement of the cost of a prescription drug.

Directs the State Department of Agriculture to establish a wildlife damage prevention and compensation pilot program. Establishes the Wildlife Damage Prevention and Compensation Fund in the State Treasury. Continuously appropriates moneys in the fund to the department for implementing the program. Sunsets the program and fund on January 2, 2030. Directs the department and the State Department of Fish and Wildlife to report on the program to committees or interim committees of the Legislative Assembly related to natural resources on or before September 15, 2028. Appropriates moneys to the State Department of Agriculture for implementing the program. Takes effect on the 91st day following adjournment sine die.

Establishes an income tax credit for volunteer firefighters. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.

Allows an exclusion from the Oregon taxable estate of a surviving spouse for the unused portion of exclusion that applied to the prior deceased spouse of the decedent. Applies to estates of decedents who die on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

] Establishes a beginning farmer and rancher incentive program in the State Department of Agriculture. Requires the department to establish types of incentives to provide to beginning farmers and ranchers. Establishes the Beginning Farmer and Rancher Incentive Fund. Continuously appropriates moneys in the fund to the department for purposes of the incentive program. Appropriates moneys for deposit into the fund. Declares an emergency, effective on passage.