The Senate Committee on Finance and Revenue convened on April 14, 2025, to discuss key amendments to Senate Bill 108, focusing on enhancing incentives for crop donations. The primary agenda item was the proposed dash 1 amendment, which aims to extend the sunset provision for six years and increase the tax credit for crop donations from 15% to 25% of the wholesale market price.

During the meeting, a representative outlined the details of the dash 1 amendment, emphasizing its potential impact on food banks and farmers. The revenue impact statement indicated that the fiscal implications of the amendment would be minimal. The committee decided to forward the recommendation to the Joint Committee on Tax Expenditures for further consideration.

Vice Chair MacLean moved for the adoption of the dash 1 amendment, prompting a discussion among committee members. Senator Patterson expressed strong support for the initiative, highlighting the increasing demand for food in local food banks and inquiring about the rationale behind raising the deduction percentage. The response clarified that the increase is intended to incentivize farmers to donate surplus crops rather than allowing them to go to waste, especially in light of current economic challenges faced by the agricultural sector.

The discussion underscored the importance of supporting farmers while addressing food insecurity in the community. The committee concluded the discussion without objections to the adoption of the dash 1 amendment, marking a significant step towards enhancing support for crop donations in Oregon. The next steps involve further review by the Joint Committee on Tax Expenditures.