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2007-09 Tax Expenditure Report
State of Oregon 2007-09

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 2007-09
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
Chapter 16: Lodging Tax
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 503-378โ€“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 503-378โ€“3106 (voice) or 503-378โ€“4672 (TTY).