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Economic Development

Introduction

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 budget program/function.

See ORS 291.203 for the statutory reference that requires these reports. Links to these reports are provided in the section below.
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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 additional information or questions about these reports, email the Department of Revenue Research Section at the following address.  dor.research@oregon.gov
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Business Oregon

Business Oregon is the state's economic development agency. The following reporting topics are managed by Business Oregon. Records can also be found on the agency’s Web site at http://www.oregon4biz.com/About-Us/Public-Record-Request/

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Oregon Investment Advantage (OIA)

This program helps businesses start or locate new types of operations in a number of Oregon counties by providing an income tax subtraction, potentially eliminating state income tax liability on the operations for several years after they begin. For questions or information about how the program works visit http://www.oregon4biz.com/Oregon-Business/TaxIncentives/OIA/

 
2016 Oregon Investment Advantage 


Historical Data
2015 Oregon Investment Advantage
2014 Oregon Investment Advantage
2013 Oregon Investment Advantage
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Oregon Innovation Council (Oregon InC)
The Oregon Innovation Council (Oregon InC) oversees implementation of the Oregon Innovation Plan. The plan makes investments each biennium into Signature Research Centers and unique initiatives that advance new or emerging technology-based industries where Oregon holds unique competitive advantages. Business Oregon reports the names of persons or companies that received grants or loans, the purpose, and amount of the grant or loan. For questions or information about the council visit http://www.oregon4biz.com/Innovate-&Create/Oregon-InC/
 
2016 Oregon InC  

Historical Data
This was a new topic in 2015, and 2016 is first year for reporting.
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Strategic Investment Program (SIP)

The Strategic Investment Program exempts a portion of very large capital investments from property taxes for 15 years. The program is available statewide. For questions or information about how the program works visit http://www.oregon4biz.com/Oregon-Business/Tax-Incentives/SIP/

2016 Strategic Investment Program  

Historical Data
2015-Strategic Investment Program
2014-Strategic Investment Program

2013-Strategic Investment Program
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Beginning and Expanding Farmer Loan Program (Aggie Bonds)


This program provides eligible new farmers with tax-exempt financing for capital purchases.
For questions or information about how the program works visit http://www.oregon4biz.com/How-We-Can-Help/Finance-Programs/Aggie-Bond/

2016 Beginning and Expanding Farmer Loan Program  

Historical Data
This was a new topic in 2015, and 2016 is first year for reporting.
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Oregon New Market Tax Credits

This program delivers below-market-rate investment options to Oregon businesses and creates jobs in low-income communities. For questions or information about how the program works visit http://www.oregon4biz.com/How-We-Can-Help/Finance-Programs/NMTC/

2016 Oregon New Market Tax Credits  

Historical Data

2015-Oregon New Market Tax Credits
2014-Oregon New Market Tax Credits

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Business Energy Tax Credit
       (Renewable Resource Equipment Manufacturing
(Mfg BETC))


2014-Sunset Date:This program is no longer offered, but it provided tax credits for certain renewable energy-related manufacturing activities. 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. 
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Oregon Governor's Office of Film & Television

Oregon Film: Oregon Governor's Office of Film & Television

The following reporting topics are managed by the Oregon Governor's Office of Film & Television. 

Greenlight Oregon Labor Rebate

The Greenlight Oregon Labor Rebate (Greenlight) is designed to recruit film, television, interactive media, and commercial production as well as post-production to Oregon. Through a combination of these programs (Greenlight, OPIF and iOPIF [see below]), the Oregon Film & Video Office recruited and tracked over $169,000,000 of film, television and media production spending in the state as well as an estimated $20,000,000 of television commercial spending during the fiscal year 2015-2016 supporting more than 2200 jobs and countless local vendors.  Greenlight is an essential tool along with the Oregon Production Investment Fund in recruiting film, TV and media production and Greenlight, specifically, is an invaluable 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/about-us/.

For more information about Oregon Film Incentives visit
http://oregonfilm.org/incentives.

New this year, a composite report that includes data and information from 2013 through 2016 is provided below. This report is sorted by fiscal year and is machine readable.

Green Light Program ReimbursementsComposite Report (FY 2016 - 2013)  


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Oregon Production Investment Fund (OPIF)

Oregon Production Investment Fund (OPIF) Tax Credit Auction Program 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 2015-2016, that amount was $10,000,000. The Oregon Department of Revenue oversees an auction for the sale of these tax credits every summer. 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.  Through the combination OPIF, iOPIF (see below) & Greenlight Oregon, the Oregon Film & Video Office recruited and tracked more than $169,000,000 of film, television commercial, interactive media and post-production spending in the state during the fiscal year 2015-2016 supporting more than 2200 jobs and countless local vendors.  Based on a series of facts including that more than 30 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 with a 80% locally hired crew (under the iOPIF program - see below).
  • 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/.


New this year, a composite report that includes data and information from 2013 through current 2017 is provided below. This report is sorted by fiscal year and is machine readable.
 
Oregon Prod Invest Fund (OPIF) Auction Results - Composite Report:(FY 2017-2013)

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Indigenous Oregon Production Investment Fund (iOPIF)

A dedicated portion of the OPIF program is the Indigenous Oregon Production Investment Fund (iOPIF). 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 $1million of their spend. (Other requirements will apply.) In fiscal year 2015-2016 the iOPIF fund was a segregated 5% of the overall OPIF fund or, approximately, $500,000. On its own, iOPIF supported more than $10.7M 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/.

These are the Filmmakers or companies receiving reimbursements and the amount of each reimbursement, from OPIF and iOPIF programs as required under OS 284.368.
  
New this year, a composite report that includes data and information from 2013 through 2016 is provided below. This report is sorted by fiscal year and is machine readable.

OPIF & iOPIF Payments Report Composite: (FY 2016 - 2013) 

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Enterprise Zones (EZ)

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. 

Reporting Schedule

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. 
Fiscal Year 2016
Crook County
Douglas County
Morrow 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.  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.

Data Reporting

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.

Data Reporting

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 Reporting

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.  



 

New - Enterprise Zone (EZ) County Assessor & Local Zone Manager Reports

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 69 enterprise zones creating better opportunities for business investments across Oregon: 54 rural and 15 urban.

New this year, composite reports that includes data and information from all Enterprise Zone County Assessor Reports for both 2015 and 2016 are provide below.
These reports have three (3) parts, are
sorted by year reported for each County Enterprise Zone, and are machine readable.


Enterprise Zone County Assessor Composite Reports: 2015-2016

Part I. Exemptions on Qualified Property during the Current Property Tax Year 

Part II. Exemptions Concluding in the Current Property Tax Year

Part III. Recent Investments Expected to Begin Exemption - Next Property Tax Year
Note: The Department of Revenue has redacted information about average annual compensation and total investment cost per ORS 285C.145(4).

How to Access the Data: Click on any of the reports above, and a new window will open and redirect you to a data.oregon.gov dataset. You will be able to use a wide range of tools to visualize, filter, create graphs, or download the data.

Resource
:
Data Dictionary - County Assessor Enterprise Zone Annual Reports
This data dictionary is provided as a reference and applies to all three parts of the composite report, Part I, II, and III.

For additional information or questions about these reports, email the Department of Revenue Research Section at the following address. dor.research@oregon.gov

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New - County Lottery Funds - Expenditure Report


The Oregon Legislature passed House Bill 3188 during the 2011 Legislative Session. This Bill requires that each of the 36 Oregon Counties report on a variety of expenditure information, related to the use of Lottery Funds for the purpose of economic development. In previous years, a text based PDF styled report was posted, but was not machine readable for ease of use.

New this year, a composite report
that includes data and information from all 36 Counties for 2015 and 2016 is provide below. This report is sorted by year reported for each county and is machine readable.

Oregon County Expenditures of State Lottery Funds: Composite Report 2015-2016

How to Access the Data:
Click on the report above, and a new window will open and redirect you to this data.oregon.gov dataset. You will be able to use a wide range of tools to visualize, filter, create graphs, or download the data.

For questions about this report, please contact Lara Cleland, Director of Communications and Operations for the Association of Oregon Counties.

More information is available at Oregon Lottery Expenditure Report.


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Historical Information

The Oregon Transparency website is updated annually. Historical website information is provide through Website History.

If you have questions or suggestions for the Oregon Transparency Website, e-mail oregon.transparency@oregon.gov, or complete our online form. 

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