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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 and federal 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

2025-27 Full report

2025-27 List of tax expenditures

Identifying tax expenditures

Tax Expenditures by Subject Area

In addition to the Tax Expenditure Report, 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 PDF | XLSX

Tax Expenditure by Subject Area Descriptions  

​Full Report and List of Tax Expenditures

2023-25 Full report

2023-25 List of tax expenditures

Identifying tax expenditures

Tax Expenditures by Subject Area

In addition to the Tax Expenditure Report, 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 PDF XLSX

Tax Expenditure by Subject Area Descriptions  

The full report and applicable supporting documents as originally published contained incorrect information for expenditures 1.417 and 1.418. These items were corrected on February 17, 2023. ​​

​Full Report and List of Tax Expenditures

2021-23 Full report

2021-23 List of tax expenditures

Identifying tax expenditures

Tax Expenditures by Subject Area

In addition to the Tax Expenditure Report, 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 PDFXLSX

Tax Expenditure by Subject Area Descriptions​​

​Full Report and List of Tax Expenditures

2019-21 Full report

2019-21 List of tax expenditures

Identifying tax expenditures

Tax Expenditures by Subject Area

In addition to the Tax Expenditure Report, 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 PDF | XLSX

Tax Expenditure by Subject Area Descriptions​​

​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