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2009-11 Tax Expenditure Report
Tax Expenditure Report Overview—Presentation to Oregon's House Revenue Committee
February 9, 2009
 
 
Full Report (1.4MB, PDF)


Table of Contents

Introduction and Summary

Tax Expenditure Defined
Purpose of the Tax Expenditure Report
How to Use This Report
Acknowledgments
Summary
Tax Expenditures Scheduled For Sunset in 2009-11
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
Other Assessment
Chapter 3: Gas, Use, and Jet 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 Privilege Tax
Chapter 15: Medical Provider Taxes
Chapter 16: Lodging Tax
Chapter 17: Local Construction
Chapter 18: Inheritance
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
Index


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, 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, 503-378–3106 (voice) or 503-378–4672 (TTY).