Government & Researchers

Tax expenditure report

This biennial report accompanies the Governor's recommended budget submitted to the Legislature before each odd-numbered year's 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.

Select a report year:

Full Report and List of Tax Expenditures
2017-19 Full report
2017-19 List of tax expenditures
Identifying tax expenditures​
Tax Expenditures by Subject Area
In addition to the Tax Expenditure Report, beginning with the 2015-17 biennium, a listing of each tax expenditure grouped by subject area is available. See links below for tax expenditure subject area listings and descriptions of each subject.
Tax Expenditures by Subject Area
Tax Expenditure by Subject Area Descriptions
​​​Supplemental Information for Expiring Tax Credits
This report provides additional descriptive information relating to income tax credits scheduled to completely sunset in the 2017-19 biennium. The purpose is to supplement information about these provisions beyond the information typically included in the biennial Tax Expenditure Report.
Expiring Income Tax Credits 2017-19
Full Report and List of Tax Expenditures
2015-17 Full report
2015-17 List of tax expenditures
Tax Expenditures by Subject Area
In addition to the Tax Expenditure report, beginning with the 2015-17 biennium a listing of each tax expenditure grouped by subject area is available. See links below for tax expenditure subject area listings and descriptions of each subject.
Tax Expenditures by Subject Area
Tax Expenditure by Subject Area Descriptions
Supplemental Information for Expiring Tax Credits
This report provides additional descriptive information relating to income tax credits scheduled to completely sunset in the 2015-17 biennium. The purpose is to supplement information about these provisions beyond the information typically included in the biennial Tax Expenditure Report.
Expiring Income Tax Credits 2015-17
​​
Full Report and List of Tax Expenditures
2013-15 Full report
2013-15 List of tax expenditures
Tax Expenditures by Subject Area
In addition to the Tax Expenditure report, beginning with the 2013-15 biennium a listing of each tax expenditure grouped by subject area is available. See links below for tax expenditure subject area listings and descriptions of each subject.
Tax Expenditures by Subject Area
Tax Expenditures by Subject Area
Tax Expenditure Subject Area Descriptions


 

Contact us

Oregon Department of Revenue
Research Section
955 Center St NE
Salem OR 97301-2555
Phone: (503) 945-8383
Email: dor.research@oregon.gov