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Oregon Tax Expenditures

Introduction

Tax Expenditure Defined 
 
The 1995 Budget Accountability Act defines a tax expenditure as: 
any law of the Federal Government or of this state that exempts, in whole or in part, certain persons, income, goods, services, or property from the impact of established taxes, including, but not limited to tax deductions, tax exclusions, tax subtractions, tax exemptions, tax deferrals, preferential tax rates, and tax credits.
The term "tax expenditure" derives from the parallel between these tax provisions and direct government expenditures. For example, a program to encourage businesses to purchase pollution abatement equipment could be structured with an incentive in the form of a tax credit or a direct payment by the state to businesses. Tax expenditures can be viewed as: (1) providing financial assistance to certain groups of taxpayers, (2) providing economic incentives that encourage specific taxpayer behavior, or (3) simplifying or reducing the costs of tax administration. While the third of these policy objectives eliminates inefficiencies within the tax code, the first two could be implemented with direct expenditures rather than tax expenditures​.
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Tax Expenditure Reports

This biennial report accompanies the Governor's recommended budget submitted to the Legislature before each session. It describes provisions of Oregon tax laws that impart special treatment to a group of taxpayers, such as exclusions, credits, deductions, and exemptions. The report describes each provision and provides revenue loss estimates and evaluations of effectiveness.

The report also includes summary tables that group the tax expenditures according to tax program and budget program/function, and a list of Tax Expenditures is also provided.
 

Historical Reports

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The following information is presented to satisfy the reporting requirements of House Bill 2825, passed into law during the 2011 Legislative Session. House Bill 2825 relates to public access to economic development tax expenditure information.

Business Oregon

Strategic Investment Program

The Strategic Investment Program (SIP) exempts a portion of large capital investments from property taxes. The program is available statewide for projects developed by "traded-sector" businesses, most often used for manufacturing firms. "Traded sector" is defined in Oregon law as "industries in which member firms sell their goods or services into markets for which national or international competition exists."
 
Depending on the investment size, the Strategic Investment Program can offer exceptional benefits in terms of net present value.
 
Fiscal Year 2013 Approval of Proposed Project to Receive Strategic Investment Program (SIP) Tax Benefit under ORS 307.123; Reporting Agency: Oregon Business Development Department, on behalf of Oregon Business Development* (see note below)
 
Notes: * Specially assembled information, there is no existing database.
For recent employment and other data for ongoing SIP projects, as reported for purposes of gain-share revenue estimates – not for purposes of program certification or requirements please visit: http://www.oregon4biz.com/About-Us/Public-Record-Request/


Oregon Investment Advantage

This income tax exemption program helps businesses start or locate in most Oregon counties with a multi-year income tax holiday.
 
Companies setting up operations in an eligible county can be certified at least eight times to annually deduct or subtract taxable income related to those operations, potentially eliminating any state business income tax liability for that period, which begins at least 24 months after the commencement of new operations.
 
General company eligibility requirements include:
  • the creation of at least five new full-time, year-round jobs that receive minimum level of compensation;
  • facility operations need to be the first of their kind in Oregon for that company; and
  • facility operations cannot compete within the local economy.
Having five or more facility employees is a requirement with each application for annual certification. The uniqueness of operations to the company and other requirements generally pertain only to the time of application for preliminary certification.
 
Oregon Investment Advantag​e 2014 (Data Viewer)

If you have additional questions, please contact Art Fish at arthur.fish@state.or.us

Business Energy Tax Credit  

(Renewable Resource Equipment Manufacturing (Mfg BETC))

*Sunset Date:  The sunset date for this program required that a taxpayer must receive preliminary certification before January 1, 2014.  There are no remaining credits to be issued.

Preliminary Certification

Business owners of facilities used to manufacture equipment, machinery or other products that will be used exclusively for renewable energy resource generation/harvesting may be eligible for a state tax credit. The tax credit is 50% of eligible facility costs. If issued, the tax credit is claimed over five years (10 percent per year) and can be rolled over according to Oregon Revised Statute 315.341(5).

The maximum total cost eligible to receive a preliminary certification from the Director of Business Oregon for tax credits in any calendar year may not exceed:

  • $2.5 million in the case of a facility used to manufacture electric vehicles or component parts of electric vehicles ("Component parts of electric vehicles" does not include parts that may be used in both electric and conventional vehicles; and batteries.)
  • $40 million, in the case of any other facility.

Application for the tax credit is subject to a detailed technical and financial review of the financial model and plan by a third party. Before the Director will approve a final certification, the department will require the applicant's commitment to performance measures for the facility including job creation and retention requirements and other economic benchmarks through execution of a performance agreement or other similar agreement for the facility. Failure to comply with the terms of the performance agreement or other similar agreement may be the basis for denial or revocation of the final certification. The credit also is subject to clawbacks should performance measures not be met.

If you have additional questions, please contact Donna Greene at donna.l.greene@state.or.us

website link: http://www.oregon4biz.com/Oregon-Business/Tax-Incentives/OIA/


Oregon New Markets Tax Credit   (New in 2014) 

The Oregon Low Income Community Jobs Initiative (Oregon New Markets Tax Credit, or NMTC) program helps finance investments and create jobs in low-income communities; delivers below-market-rate investment options to Oregon businesses; attracts additional Federal New Market Tax Credit investments in Oregon; and sparks revitalization in Oregon’s low-income communities.  The program is available to Community Development Entities (CDEs) serving Oregon that have been allocated Federal New Market Tax Credits.  The Oregon new market tax credits are then provided to investors who make qualified equity investments in community development entities that in turn invest in projects located in low-income communities.


Investments can only be made in qualified, existing low-income community businesses located in Oregon as defined by section 45D of the Internal Revenue Code.  

Oregon New Markets Tax Credit 2014 (Data Viewer)

 

If you have additional questions, please contact Laura Engstrom at laura.engstrom@oregon.gov

 

Website Link: http://www.oregon4biz.com/How-We-Can-Help/Finance-Programs/NMTC/



The Oregon Governor's Office of Film & Television

Greenlight Program

The
Greenlight Oregon Labor Rebate (Greenlight) is designed to recruit film, television and television commercial production to Oregon.  In calendar year 2013 the Oregon Film & Video Office recruited over $110,000,000 of film and television production spending in the state as well as an additional $24,500,000 of television commercial spending.  Greenlight is an essential tool along with the Oregon Production Investment Fund in recruiting film and TV production and it is also a valuable tool in expanding the TV commercial sector.  In order for a producer to qualify for Greenlight, they must meet a set of criteria including:

 

 Submit an application (found via http://oregonfilm.org/incentives/)

 Film and TV producers must spend at least $1,000,000 in Oregon on a project.

•  TV Commercial producers must spend at least $1,000,000 in Oregon over one calendar year.

• Submit detailed report of Oregon expenses subject to an audit.

Greenlight provides a 6.2% rebate on qualified Oregon labor expenditures.  This is currently defined as labor expenditures subject to Oregon withholding taxes. An Economic Impact Analysis of the Oregon Film and Television Industry in 2011 compiled by the Northwest Economic Research Center (NeRC) can be found at - http://oregonfilm.org/news/about.php/


Film and Television Greenlight Program 2014 (Data Viewer)

For questions or more information, please contact Tim Williams, Executive Director, Governor’s Office of Film and Television at tim@oregonfilm.org or visit http://www.oregonfilm.org.


Oregon Production Investment Fund (OPIF)

The Oregon Production Investment Fund (OPIF) is designed to provide taxpayers in Oregon with a tax credit if the taxpayer submits an application, contributes the agreed upon amount and there are available tax credits for that fiscal year.  Every year the legislature allocates a fixed amount of tax credits for this program.

In fiscal year 2013-2014, that amount was $10,000,000. For more information on the application for the tax credit, please go to:   http://oregonfilm.org/taxcredits/


The funds raised through this program are used for the film and television production rebate portion of the program.  In calendar year 2013 the Oregon Film & Video Office recruited over $110,000,000 of film and television production spending in the state.  Based on a series of facts including that around 40 states & all of Canada provide film and television producers with film incentives, OFVO believes that Oregon would not have been able to bring this amount of activity to the state without the Oregon Production Investment Fund.  In order for a filmmaker to qualify for OPIF, they must meet a set of criteria including:

      Submit an application (found via http://oregonfilm.org/incentives/)

       Filmmakers must spend at least $1,000,000 in Oregon.

       Local Filmmakers may qualify with spending as low as $75,000.

       Submit detailed report of Oregon expenses subject to an audit.

An Economic Impact Analysis of the Oregon Film and Television Industry in 2011 compiled by the Northwest Economic Research Center (NeRC) can be found at - http://oregonfilm.org/news/about.php/  


Film and Television Oregon Production Investment Fund 2014 (Data Viewer)

  For questions or more information, please contact Tim Williams, Executive Director, Governor’s Office of Film and Television at tim@oregonfilm.org or visit http://www.oregonfilm.org.ack to Top
Business Oregon
 
Strategic Investment Program

The Strategic Investment Program (SIP) exempts a portion of large capital investments from property taxes. The program is available statewide for projects developed by "traded-sector" businesses, most often used for manufacturing firms. "Traded sector" is defined in Oregon law as "industries in which member firms sell their goods or services into markets for which national or international competition exists."
 
Depending on the investment size, the Strategic Investment Program can offer exceptional benefits in terms of net present value.
 
Fiscal Year 2013 Approval of Proposed Project to Receive Strategic Investment Program (SIP) Tax Benefit under ORS 307.123; Reporting Agency: Oregon Business Development Department, on behalf of Oregon Business Development* (see note below)
 
Strategic Investment Program 2013​ (Data Viewer)

If you have additional questions, please contact Art Fish at arthur.fish@state.or.us


Notes: * Specially assembled information, there is no existing database.
For recent employment and other data for ongoing SIP projects, as reported for purposes of gain-share revenue estimates – not for purposes of program certification or requirements please visit: http://www.oregon4biz.com/About-Us/Public-Record-Request/


Oregon Investment Advantage

This income tax exemption program helps businesses start or locate in most Oregon counties with a multi-year income tax holiday.
 
Companies setting up operations in an eligible county can be certified at least eight times to annually deduct or subtract taxable income related to those operations, potentially eliminating any state business income tax liability for that period, which begins at least 24 months after the commencement of new operations.
 
General company eligibility requirements include:
  • the creation of at least five new full-time, year-round jobs that receive minimum level of compensation;
  • facility operations need to be the first of their kind in Oregon for that company; and
  • facility operations cannot compete within the local economy.
Having five or more facility employees is a requirement with each application for annual certification. The uniqueness of operations to the company and other requirements generally pertain only to the time of application for preliminary certification.
 
Oregon Investment Advantag​e 2013 (Data Viewer)

If you have additional questions, please contact Art Fish at arthur.fish@state.or.us
Business Energy Tax Credit
(Renewable Resource Equipment Manufacturing (Mfg BETC))

Preliminary Certification

Business owners of facilities used to manufacture equipment, machinery or other products that will be used exclusively for renewable energy resource generation/harvesting may be eligible for a state tax credit. The tax credit is 50% of eligible facility costs. If issued, the tax credit is claimed over five years (10 percent per year) and can be rolled over according to Oregon Revised Statute 315.341(5).
The maximum total cost eligible to receive a preliminary certification from the Director of Business Oregon for tax credits in any calendar year may not exceed:
  • $2.5 million in the case of a facility used to manufacture electric vehicles or component parts of electric vehicles ("Component parts of electric vehicles" does not include parts that may be used in both electric and conventional vehicles; or batteries.)
  • $40 million, in the case of any other facility.
Application for the tax credit is subject to a detailed technical and financial review of the financial model and plan by a third party. Before the Director will approve a final certification, the department will require the applicant's commitment to performance measures for the facility including job creation and retention requirements and other economic benchmarks through execution of a performance agreement or other similar agreement for the facility. Failure to comply with the terms of the performance agreement or other similar agreement may be the basis for denial or revocation of the final certification. The credit also is subject to clawbacks should performance measures not be met.
 
Business Energy Tax Credit 2013 (Data Viewer)

If you have additional questions, please contact Donna Greene at donna.l.greene@state.or.us
 


The Oregon Governor's Office of Film & Television
 
Greenlight Program

The Greenlight Oregon Labor Rebate (Greenlight) is designed to recruit film, television and television commercial production to Oregon.  In calendar year 2012 the Oregon Film & Video Office recruited over $115,000,000 of film and television production spending in the state as well as an additional $24,500,000 of television commercial spending.  Greenlight is an essential tool along with the Oregon Production Investment Fund in recruiting film and TV production and it is also a valuable tool in expanding the TV commercial sector.  In order for a producer to qualify for Greenlight, they must meet a set of criteria including:


• Submit an application (found via http://oregonfilm.org/incentives/)
• Film and TV producers must spend at least $1,000,000 in Oregon on a project.
• TV Commercial producers must spend at least $1,000,000 in Oregon over one calendar year.
• Submit detailed report of Oregon expenses subject to an audit.

Greenlight provides a 6.2% rebate on qualified Oregon labor expenditures.  This is currently defined as labor expenditures subject to Oregon withholding taxes.

An Economic Impact Analysis of the Oregon Film and Television Industry in 2011 compiled by the Northwest Economic Research Center (NeRC) can be found at - http://oregonfilm.org/news/about.php/

Film and Television Greenlight Program 2013 (Data Viewer)

For more information or questions, please contact the Governor's Office of Film & Television through the following website.  http://www.oregonfilm.org


Oregon Production Investment Fund (OPIF)
 
The Oregon Production Investment Fund (OPIF) is designed to provide taxpayers in Oregon with a tax credit if the taxpayer submits an application, contributes the agreed upon amount and there are available tax credits for that fiscal year.  Every year the legislature allocates a fixed amount of tax credits for this program.  In fiscal year 2012-2013, that amount was $6,000,000. For more information on the application for the tax credit, please go to:   http://oregonfilm.org/taxcredits/
 
The funds raised through this program are used for the film and television production rebate portion of the program.  In calendar year 2012 the Oregon Film & Video Office recruited over $115,000,000 of film and television production spending in the state.  Based on a series of facts including that over 40 states & all of Canada provide film and television producers with film incentives, OFVO believes that Oregon would not have been able to bring this amount of activity to the state without the Oregon Production Investment Fund.  In order for a filmmaker to qualify for OPIF, they must meet a set of criteria including:
  • Submit an application (found via http://oregonfilm.org/incentives/)
  • Filmmakers must spend at least $750,000 in Oregon.
  • Local Filmmakers may qualify with spending as low as $75,000.
  • Submit detailed report of Oregon expenses subject to an audit.

An Economic Impact Analysis of the Oregon Film and Television Industry in 2011 compiled by the Northwest Economic Research Center (NeRC) can be found at - http://oregonfilm.org/news/about.php/  

 
 
For more information or questions, please contact the Governor's Office of Film & Television through the following website.  http://www.oregonfilm.orgack to Top

Business Energy Tax Credit Program—Oregon Department of Energy


The Business Energy Tax Credit program ended July 1, 2014 (HB 3672 in 2011 and HB 4079 in 2012) and tax credits are no longer being awarded under this program. 

  • This year’s spreadsheet covers July 1, 2013 through June 30, 2014.
  • Per statute, this list does not include final certificates issued for Combined Heat and Power or High Performance Homes projects. Withdrawn, Denied, Inactive, Rejected, and Revoked Projects are also excluded.
  • Every effort has been made to ensure the data are complete, but these records reflect information reported to this agency by others. The Oregon Department of Energy is not responsible for data that is misinterpreted or altered in any way.
  • If errors are discovered after publication of the records, the data are corrected in the electronic files.  It is estimated that there is a margin of error of less than one percent.

Notes:

  • This data reports tax credits issued and may differ slightly from the tax credits allowed due to rounding. 
  • The tax-credit rate depends on the system type and the project completion date. Tax credits for Homebuilder Projects (classified as Renewable-Energy projects) are determined on a case-by-case basis.  Other Renewable-Energy projects and High-Efficiency CHP projects completed after 12/31/2006 qualify for a 50% tax credit. Some projects have split types and tax credits. All other projects qualify for a 35% tax credit.
  • ODOE does not track energy savings/production for certain types of projects including many RD&D, Recycling, LEED for "Commercial Interior", and Transportation projects.  RD&D projects, in some cases, are subcategories included in other project types.
  • Total Energy (MMBtu) includes Thermal Energy, Biofuels Produced, Electricity Produced, Energy Saved, and Fuel Displaced. Energy savings numbers are preliminary estimates.
Business Energy Tax Credit Program 2014 (Data Viewer)
   
For questions regarding the Business Energy Tax Credit Program, please contact: Diana Enright, Oregon Department of Energy.


Residential Energy Tax Credits of $2,000 or more
—Oregon Department of Energy


Tax credits that meet the statutory criteria of $2,000 or more are generally solar and wind installations.

  • This year’s spreadsheet covers July 1, 2013 through June 30, 2014.
  • Every effort has been made to ensure the data are complete, but these records reflect information reported to this agency by others. The Oregon Department of Energy is not responsible for data that is misinterpreted or altered in any way.
  • If errors are discovered after publication of the records, the data are corrected in the electronic files.  It is estimated that there is a margin of error of less than one percent.
Notes:
  • This data reports tax credits issued and may differ slightly from the tax credits allowed due to rounding.
  • The tax credit amount for Solar Electric (photovoltaic) systems is calculated at $2.10 per watt of the installed capacity of direct current for 2013 and $1.90 per watt for 2014, up to $6,000 (taken over four years, $1,500 per year) not to exceed 50% of system cost. The tax credit amount for wind systems is calculated at $2.00 per first-year energy yield in kWh for 2013 and 2014, up to $6,000 (taken over four years, $1,500 per year), not to exceed 50% of system cost.                                                                                                                                                      
  • The "Net Tax Credit" is calculated as the "Tax Credit" (full tax credit amount for a single system) multiplied by the "Percentage" rate to determine the share of the tax credit amount appearing on a certificate.  A percentage under 100% indicates a tax credit for a single system that is split (shared) among multiple applicants.
  • For photovoltaic systems, the "Units Capacity" is the watts of the installed capacity of direct current (DC).
  •  "Total Energy (MMBTU)" is a generic estimate of annual energy production in million BTU for any photovoltaic or wind system in the database.  It is not project-specific data.
Residential Energy Tax Credit Program 2014 (Data Viewer)
 
For questions regarding the Residential Energy Tax Credit Program, please contact: Diana Enright, Oregon Department of Energy.


Biomass Producer or Collector Tax Credit ProgramOregon Department of Energy

  • This year’s spreadsheet covers July 1, 2013 through June 30, 2014.               
  • Withdrawn, Denied, and Incomplete applications are excluded.
  • Every effort has been made to ensure the data are complete, but these records reflect information reported to this agency by others.
  • The Oregon Department of Energy is not responsible for data that is misinterpreted or altered in any way.
  • If errors are discovered after publication of the records, the data are corrected in the electronic files. 
  • It is estimated that there is a margin of error of less than one percent.
Notes:
  • This data reports tax credits issued and may differ slightly from the tax credits allowed due to rounding. 
  • The tax-credit rate depends on the biomass material type.
  • The energy value of the biomass materials in Million Btu (MMBtu) are estimates.
Biomass Producer or Collector Tax Credit Program 2014 (Data Viewer)

For questions regarding the Energy Incentive Program, please contact: Diana Enright, Oregon Department of Energy.             


Energy Incentive Program (EIP)—Oregon Department of Energy

HB 3672 (2011) ended the Business Energy Tax Credit program and replaced it with three smaller incentives composed of conservation and transportation tax credits, and renewable energy grants.

  • This year’s spreadsheet covers July 1, 2013 through June 30, 2014. 
             
  • Per statute, this list does not include Combined Heat and Power or High Performance Homes projects.
  • Withdrawn, Denied, and Expired projects are excluded.
  • Every effort has been made to ensure the data are complete, but these records reflect information reported to this agency by others. The Oregon Department of Energy is not responsible for data that is misinterpreted or altered in any way. 
  • If errors are discovered after publication of the records, the data are corrected in the electronic files.  It is estimated that there is a margin of error of less than one percent. 
Notes:
  • This data reports tax credits and grant awards issued and may differ slightly from the tax credits and grants allowed due to rounding.
  • ODOE awards tax credits for qualifying Small Premium Projects (SPP).  These commercial conservation projects cannot exceed $20,000 in project costs.
  • For SPP projects, ODOE uses predetermined tax credit amounts based on a project's anticipated energy savings, up to a maximum credit of $7,000 per project.  The tax credit may not exceed 35% of the certified costs.
  • ODOE awards tax credits for qualifying Competitively Selected Projects.  These are commercial, agricultural, and industrial conservation projects with costs exceeding $20,000.
  • ODOE awards tax credits for qualifying Transportation Projects in the areas of Transit Services and Alternative Fuel Vehicle Infrastructure.  The tax credit may not exceed 35% of the certified costs.
  • ODOE awards tax credits for qualifying Cool Schools projects.                                               
  • ODOE awards Renewable Energy Development (RED) grants up to a maximum of $250,000 per project, not to exceed 35 percent of eligible project costs.
Energy Incentive Program 2014 (Data Viewer)
 
For questions regarding the Energy Incentive Program, please contact: Diana Enright, Oregon Department of Energy.B
 
Business Energy Tax Credit Program
 

HB 3672 (2011) ended the Business Energy Tax Credit program. 

The final sunset date was June 30, 2014.

  • Final Certificates Issued from July 1, 2012 through June 30, 2013 (Fiscal Year 2013)
  • Per statute, this list does not include final certificates issued for Combined Heat & Power or High Performance Homes projects Withdrawn, Denied, Inactive, Rejected, and Revoked Projects are excluded.
  • Every effort has been made to ensure the data are complete, but these records reflect information reported to this agency by others. The Oregon Department of Energy is not responsible for data that is misinterpreted or altered in any way.
  • If errors are discovered after publication of the records, the data are corrected in the electronic files.  It is estimated that there is a margin of error of less than one percent.
Notes:
  • This data reports tax credits issued and may differ slightly from the tax credits allowed due to rounding.
  • The tax-credit rate depends on the system type and the project completion date. Tax credits for Homebuilder Projects (classified as Renewable-Energy projects) are determined on a case-by-case basis.  Other Renewable-Energy projects and High-Efficiency CHP projects completed after 12/31/2006 qualify for a 50% tax credit. Some projects have split types and tax credits. All other projects qualify for a 35% tax credit.
  • ODOE does not track energy savings/production for certain types of projects including many RD&D, Recycling, LEED for "Commercial Interior", and Transportation projects.  RD&D projects, in some cases, are subcategories included in other project types.
  • Total Energy (MMBtu) includes Thermal Energy, Biofuels Produced, Electricity Produced, Energy Saved, and Fuel Displaced. Energy savings numbers are preliminary estimates. 
Business Energy Tax Credit Program 2013 (Data Viewer)
   
For questions regarding the Business Energy Tax Credit Program, please contact: Diana Enright, Oregon Department of Energy.
 
Residential Energy Tax Credit Program - ODOE (HB 4079)
 
Projects receiving a Tax Credit of $2,000 or more.
Required by HB 4079 (2012)
  • Final Certificates Issued from July 1, 2012 through June 30, 2013 (Fiscal Year 2013)
  • Every effort has been made to ensure the data are complete, but these records reflect information reported to this agency by others. The Oregon Department of Energy is not responsible for data that is misinterpreted or altered in any way.
  • If errors are discovered after publication of the records, the data are corrected in the electronic files.  It is estimated that there is a margin of error of less than one percent.
Notes:
  • This data reports tax credits issued and may differ slightly from the tax credits allowed due to rounding.
  • The tax credit amount for Solar Electric (Photovoltaic) systems is calculated at $2.10 per watt of the installed capacity of direct current, up to $6,000 (taken over four years, $1,500 per year) not to exceed 50% of system cost.
  • The "Net Tax Credit" is calculated as the "Tax Credit" (full tax credit amount for a single system) multiplied by the "Percentage" rate to determine the share of the tax credit amount appearing on a certificate.  A percentage under 100% indicates a tax credit for a single system that is split (shared) among multiple applicants.
  • For Photovoltaic systems, the "Units Capacity" is the watts of the installed capacity of direct current (DC).
  •  "Total Energy (MMBTU)" is a generic estimate of annual energy production in million BTU for any Photovoltaic system in the database.  It is not project-specific data.
 
For questions regarding the Residential Energy Tax Credit Program, please contact: Diana Enright, Oregon Department of Energy.
 
 
Biomass Producer or Collector Tax Credit Program - ODOE (HB 4079)
Certificates Issued from July 1, 2012 through June 30, 2013 (Fiscal Year 2013)         

Required by HB 4079 (2012)      

  • Withdrawn, Denied, and Incomplete applications are excluded.

    • Every effort has been made to ensure the data are complete, but these records reflect information reported to this agency by others.
    • The Oregon Department of Energy is not responsible for data that is misinterpreted or altered in any way.
    • If errors are discovered after publication of the records, the data are corrected in the electronic files.
    • It is estimated that there is a margin of error of less than one percent.

    Notes:

    • This data reports tax credits issued and may differ slightly from the tax credits allowed due to rounding.
    • The tax-credit rate depends on the biomass material type.
    • The energy value of the biomass materials in Million Btu (MMBtu) are estimates.
    Biomass Producer or Collector Tax Credit Program 2013 (Data Viewer) 
     
    For questions regarding the Biomass Producer or Collector Tax Credit Program, please contact: Diana Enright, Oregon Department of Energy.


    Energy Incentive Program - ODOE
    HB 3672 (2011) ended the Business Energy Tax Credit program and replaced it with EIP, which is composed of conservation and transportation tax credits, and renewable energy grants.
    • Final Tax Credits and Grants Approved from July 1, 2012 through June 30, 2013 (Fiscal Year 2013).
    • Required by HB 4079 (2012)
    • Per statute, this list does not include Combined Heat & Power or High Performance Homes projects.
    • Withdrawn, Denied, and Expired projects are excluded.
    • Every effort has been made to ensure the data are complete, but these records reflect information reported to this agency by others. The Oregon Department of Energy is not responsible for data that is misinterpreted or altered in any way.
    • If errors are discovered after publication of the records, the data are corrected in the electronic files.  It is estimated that there is a margin of error of less than one percent. 
    Notes:
    • This data reports tax credits and grant awards issued and may differ slightly from the tax credits and grants allowed due to rounding.
    • ODOE awards tax credits for qualifying Small Premium Projects (SPP).  These commercial conservation projects cannot exceed $20,000 in project costs.
    • For SPP projects, ODOE uses predetermined tax credit amounts based on a project's anticipated energy savings, up to a maximum credit of $7,000 per project.  The tax credit may not exceed 35% of the certified costs.
    • ODOE awards Renewable Energy Development (RED).
      Grants up to a maximum of $250,000 per project, not to exceed 35 percent of eligible project costs.
    • No transportation projects received final awards during this time period.  
     
    For questions regarding the Energy Incentive Program, please contact: Diana Enright, Oregon Department of Energy.

    Enterprise Zones (EZ): 2014

    Enterprise Zones
    In exchange for locating or expanding in an enterprise zone, businesses receive exemption from local property taxes on new plant and equipment for at least three years (but up to five years) in the standard program. In addition, many zones can offer special incentives for investments in long-term rural facilities or electronic commerce operations.

    Long-Term Rural Enterprise Zone Facilities Program

    The Long-Term Rural Enterprise Zone Facilities Program extends property tax abatement for 7–15 years, compared to the standard three to five years, in most rural enterprise zones. Any type of business activity is eligible, but these incentives depend on local approval and minimum levels for investment size, job creation and employee compensation. 

    Historical Reports 2013

    Douglas County

    Morrow County

    Crook County

    Wasco County


    Reservation Enterprise Zone Program

    Each of the nine federally recognized Indian Tribes in Oregon can also have a single Reservation Enterprise Zone designated to encompass up to 12 square miles of its tribal lands throughout the state.  In addition, a tribe can enter into special intergovernmental agreements with city, port, or county governments to directly create and co-sponsor any number of contiguous "reservation partnership zones" anywhere in Oregon. 


    Electronic Commerce Zone Program
    Some enterprise zones have received special status to further encourage electronic commerce, or "e-commerce," investments. "Electronic commerce" is defined as engaging predominantly in transactions via the internet or an internet-based computer platform. These transactions include taking orders, closing sales, making purchases, providing customer service, or undertaking other activities that serve the business's overall purpose, even if retail in nature.  The most significant feature of these designations is that qualifying businesses may receive a credit against the business's annual state income or corporate excise tax liability. For more information, refer to the Electronic Commerce Zone Program.


    Rural Renewable Energy Development Zone Program
    Rural Renewable Energy Development (RRED) Zones offer an incentive to encourage investments that either: harness wind, geothermal, solar, biomass or other unconventional forms of energy in Oregon to generate electricity, or produce, distribute or store any of a wide variety of biofuels.  Throughout Oregon, a city, county or several contiguous counties can set up a RRED Zone that covers all the territory in the jurisdiction(s) outside the urban growth boundary (UGB) of any large city or metropolitan area.

    The abatement is the standard (3 to 5 year) exemption from local taxes on new property available in any enterprise zone, except that in a RRED Zone it is only for renewable energy activities (which also would be eligible if located in an enterprise zone). In addition, the total amount of property (among one or more projects) that can qualify is subject to a locally-set cap with each RRED Zone designation of $250 million or less in initial market value. 

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    Enterprise Zone (EZ) County Assessor Reports: Fiscal Year 2014

    Oregon's enterprise zones offer a unique resource to Oregon communities, and an excellent opportunity for businesses growing or relocating in Oregon. Primarily, enterprise zones exempt businesses from local property taxes on new investments.

    Sponsored by municipal or tribal governments, an enterprise zone typically serves as a focal point for local development efforts. There are currently 66 enterprise zones creating better opportunities for business investment across Oregon: 51 rural and 15 urban. Click on the following link for more information on Enterprise Zones.

    Click on the  links below to view the Enterprise Zone County Assessor Reports.  These reports are provided by the counites in a wide range of formats (including .xls and PDF). 

    Note: The Department of Revenue redacted information about average annual compensation and total investment cost per ORS 285C.145(4) .  


    ​Baker Benton Clackamas Columbia

     

    Coos (Coos Bay)

     
     
    Crook Deschutes Deschutes
    Bend A
    Deschutes
    Bend B


    Deschutes
    Redmond A
    Deschutes
    Redmond B
    Douglas​ Grant Hood River
    ​Jackson Jefferson
    Klamath

    Lake

     


    Lincoln Linn Malheur


     

    Marion
    North Marion
    Marion
    North Santiam
    Marion
    Salem

    Marion
    Silverton

    ​                          


    Marion
    Woodburn


    Morrow ​     Multnomah Tillamook Greater  Umatilla   Umatilla
    Hermiston
    Umatilla
    Pendleton
    Union Wasco Washington
    (w/Forest Grove)
     

     

     

     

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    Historical Information

    The Oregon.gov/transparency site is updated annually. The following hyperlink will provide access to website information from previous years. History - Past Fiscal Years Websites

    For general questions, suggestions, or comments about the Oregon Transparency Website, please
    e-mail  oregon.transparency@oregon.gov, or use our online form.    
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