Relating to a tax credit for employment of youth through the Oregon Youth Employment Program; prescribing an effective date.

The Act makes a new tax credit for youth employment programs. (Flesch Readability Score: 61.3). Creates an income or corporate excise tax credit for a taxpayer that employs youth through the Oregon Youth Employment Program. 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.