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2005-07 Tax Expenditure Report
State of Oregon 2005-07
Tax Expenditure Report
Introduction and Summary  
Tax Expenditure Defined
Purpose of the Tax Expenditure Report
How to Use This Report
Tax Expenditures Scheduled For Sunset in 2005-07
Table 1:  Index of Tax Expenditures by Tax Program
Table 2:  Index of Tax Expenditures by Program/Function
Detailed Descriptions of Tax Expenditures
Chapter 1:  Income Tax (Personal and Corporation)
Federal Exclusions
Federal Adjustments
Federal Deductions
Oregon Subtractions
Oregon Credits
Oregon Other
Chapter 2:  Property Tax
Full Exemption
Partial Exemption
Special Assessment
Chapter 3:  Gas, Use, Jet, and Aviation Fuel Taxes
Chapter 4:  Weight-Mile Tax
Chapter 5:  Cigarette Tax
Chapter 6:  Other Tobacco Products Tax
Chapter 7:  Beer and Wine Tax
Chapter 8:  Telephone Exchange Access (911) Tax
Chapter 9:  Forest Products Harvest Tax
Chapter 10:  Electric Cooperative Tax
Chapter 11:  Hazardous Substances Fee
Chapter 12:  Dry Cleaning Fee/Tax
Chapter 13:  Petroleum Load Fee
Chapter 14:  Oil and Gas Severance Tax
Chapter 15:  Medical Provider Taxes
Appendixes A through E
Appendix A:  Oregon Statute Requiring Tax Expenditure Report
Appendix B:  Contributors
Appendix C:  Tax Programs Without Tax Expenditures
Appendix D:  New, Modified, or Expired Tax Expenditures
Appendix E:  Personal and Corporation Income Tax Expenditures
This publication was produced by:
Budget and Management Division, Department of Administrative Services
Research Section, Department of Revenue
Additional copies of this publication are available through the Budget and Management Division at 503-378–3106.
In compliance with the Americans with Disabilities Act (ADA), this publication is available in alternate formats by calling the Budget and Management Division at 503-378–3106 (voice) or 503-378–4672 (TTY).