Rules; financial institutions not subject to obligations related to first-time home buyer savings accounts; informational materials. (1) The Department of Revenue may adopt rules to administer ORS 316.796 to 316.808. Rules adopted under this section may not impose administrative, reporting or other obligations or requirements on financial institutions related to first-time home buyer savings accounts

(2) The department may prepare and distribute informational materials regarding the first-time home buyer savings account to financial institutions and potential home buyers to publicize the availability of first-time home buyer savings accounts. [2024 c.53 §3]