Tax Expenditure Defined
The 1995 Budget Accountability Act (ORS 291.201
) 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.Tax Expenditure Reports The
biennial tax expenditure 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. This report
describes each provision and provides revenue loss estimates and
evaluations of effectiveness. It also includes summary
tables that group tax expenditures according to tax program and
See ORS 291.203 for the statutory reference that requires these reports. Links to these reports are provided in the section below. Back to
Department of Revenue (DOR) - Reports and Resource Links
The links below provide access to Department of Revenue currrent and historical tax expenditure reports, as well as other tax and statistical reports.
DOR Statistical Reports
For addiotional information or questions about these reports, email the Department of Revenue Research Section at the following address. firstname.lastname@example.org
Oregon Film: Oregon Governor's Office of Film & Television
The following topics are managed by the Oregon Governor's Office of Film & Television.
Greenlight Oregon Labor Rebate
Greenlight Oregon Labor Rebate (Greenlight) is designed to recruit
film, television and television commercial production to Oregon. In
fiscal year 2014-2015 the Oregon Film & Video Office recruited over
$168,000,000 of film, television and media production spending in the
state. 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
• Submit an application (found via http://oregonfilm.org/incentives/);
• Film\TV producers must spend at least $1,000,000 in OR on a project;
• TV Commercial producers must spend at least $1,000,000 in Oregon over one calendar year; and
• 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/
For more information about Oregon Film Incentives visit http://oregonfilm.org/incentives/
2015-Greenlight Program (Data Viewer)
2014-Greenlight Program (Data Viewer)
2013-Greenlight Program (Data Viewer)
Oregon Production Investment Fund (OPIF)
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 2014-2015, that amount was $10,000,000. For more information on the application for the tax credit visit http://oregonfilm.org/taxcredits/.
funds raised through this program are used for the film and television
production rebate portion of the program. In fiscal year 2014-2015 the
Oregon Film & Video Office recruited over $168,000,000 of film and
television production spending in the state. Based on comparative
research with producers and production companies, and recognizing that
more than 30 states and 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; and
• 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 about Oregon Film incentives visit http://oregonfilm.org/incentives/.
2015-Oregon Production Investment Fund (Data Viewer)
2014-Oregon Production Investment Fund (Data Viewer)
2013-Oregon Production Investment Fund (Data Viewer)
Indigenous Oregon Production Investment Fund (iOPIF)
Indigenous Oregon Production Investment Fund (iOPIF) provides rebates
of 20% of goods and services and 10% of Oregon labor for projects by
Oregon producers and crews who spend a minimum of $75,000, incentivizing
up to the first $1 million of their spend. (Other requirements will
apply.) In fiscal year 2014-2015 the iOPIF fund was a segregated 5% of
the overall OPIF fund or, approximately, $500,000. On its own, iOPIF
supported more than $3.2M of production activity in the state by
focusing on local crews and local producers.
For information about Oregon Film incentives visit http://oregonfilm.org/incentives/.
Filmmakers or Companies receiving OPIF & iOPIF Reimbursements
2015-New Reporting Topic:
A new reporting topic to satisfy SB 515 by the 77th Legislature, Oregon
Laws 2015, Chapter 456, requires reporting of the Filmmakers or
companies receiving reimbursements and the amount of each reimbursement
from the OPIF and iOPIF programs under ORS 284.368.
2015-Oregon Production Investment Fund Reimbursements (Data Viewer)
2015-Oregon Production Investment Fund Reimbursements (pdf)
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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.
The Long-Term Rural Enterprise Zone Facilities Program Reports are usually received by the Department of Revenue (DOR) during the first quarter of the year. After receipt, they are reviewed by the DOR prior to submission for posting on the Oregon Transparency Website. The most recent reports are provided below.
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. A tribe can also enter into a special intergovernmental agreement with a city, port, or county government to directly create and co-sponsor any number of contiguous "reservation partnership zones" anywhere in Oregon.
Due to disclosure laws, data reports from this program are unavailable. Reservation Enterprise Zone Program businesses receive a corporation or personal income tax credit depending on how their business is incorporated, and the only data available is from corporation or personal income tax returns, which are not allowed to be disclosed.
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.
Due to disclosure laws, data reports from this program are unavailable. Electronic Commerce Zone Program businesses receive a corporation or personal income tax credit depending on how their business is incorporated, and the only data available is from corporation or personal income tax returns, which are not allowed to be disclosed.
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). 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.
Data Reports associated with the Rural Renewable Energy Development Zone Program are available on the “RRED Zone” tab of the Enterprise Zone (EZ) Assessor Reports, provided in the section below.
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 69 enterprise zones creating better opportunities for business investments across Oregon: 54 rural and 15 urban. Click on the following link for more information on Enterprise Zones.
Enterprise Zone (EZ) County Assessor Reports - as of July 1, 2015
Note: The Department of Revenue has redacted information about average annual compensation
and total investment cost per ORS 285C.145(4) .