China’s black earth region is the country’s corn golden belt, and returning corn straw to the field not only helps improve the Soil Organic Matter (SOM) content and soil fertility, but also resolves environmental pollution caused by straw burning. To study the effects of different years and amounts of straw returned to the field on SOM content, this study used soil sampling data from a conservation tillage experimental base in Gaojia Village, Lishu County, combined with indoor measurements of imaging spectral data, to establish a prediction model of SOM content by applying partial least squares regression, and inverting the SOM content in the study area. The results showed that the PLSR model accuracy using indoor measured soil imaging spectral data as the independent variable was high. The accuracy coefficients of samples with different field return and different field return amounts, R2, were 0.9176 and 0.8901, respectively, which better predicted SOM content. In the 0–50 cm tillage layer, the highest average SOM content of 39.73 g/kg was found under the NT-1 treatment with different no-tillage straw return year treatments. The depth of the tillage layer in the typical black soil region of Northeast China is around 0–20 cm, and the most significant increase in SOM content was observed in the experimental samples under the NT-1 treatment. SOM content in NT-1 treatment increased by 31.83% compared with CK-1, 68.24% compared with CK-2, 72.18% compared with NT-0, 699.48% compared with NT-2, and 311.44% compared with NT-3, respectively. The highest SOM content of 31.9 g/kg was found in NT-100 under the different treatments of different years of field return. At the 0–20 cm soil layer, the SOM content increases most significantly under NT-100 treatment, which is the most suitable treatment method for straw return to the field. And NT-100 is 22.09% higher than CK-1, 55.36% higher than CK-2, 58.99% higher than NC-0, 115.95% higher than NT-33, and 48.72% higher than NT-67, respectively. This study provides data that can support the conservation of soil ecosystem diversity and sustainable soil use, and it also enriches the application of the PLSR model application.
