HB 2546 : Tax Breaks for Firearm Background Checks

Position: Neutral Status: Failed to pass out of House Judiciary Committee

Creates a tax credit for the cost of background checks for firearm sales and allows the travel mileage associated with the background check to be tax deductible.


January 15, 2019: Referred to Judiciary with subsequent referral to Revenue. Introduced January 14, 2019 by Rep. Paul Evans.


  • Creates credit against personal income tax for cost of criminal history record check required by state law for transfer of firearm.
  • Creates subtraction from taxable income for mileage for travel associated with criminal history record check.
  • Applies to tax years beginning on or after January 1, 2019, and before January 1, 2029.

Ceasefire Oregon encourages background checks for all gun sales and transfers but is concerned about setting a bad precedent. For example, should Oregonians receive a tax credit for the price paid to have a car’s emissions checked at the DMV? For the travel to and from the DMV for the check? Or deduct the cost of a stamp to mail a ballot? Or the travel mileage required to mail the ballot?