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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.
2025-27 Biennium
Full Report and List of Tax Expenditures
2025-27 Full report
2025-27 List of tax expenditures
Identifying tax expenditures
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
2023-25 Biennium
2023-25 Full report
2023-25 List of tax expenditures
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.
2021-23 Biennium
2021-23 Full report
2021-23 List of tax expenditures
Tax Expenditure by Subject Area Descriptions
2019-21 Biennium
2019-21 Full report
2019-21 List of tax expenditures
2017-19 Biennium
2017-19 Full report
2017-19 List of tax expenditures
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
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
2015-17 Biennium
2015-17 Full report
2015-17 List of tax expenditures
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.
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
2013-15 Biennium
2013-15 Full report
2013-15 List of tax expenditures
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 Expenditure Subject Area Descriptions
2011-13 Biennium
2011-13 Full report
2011-13 List of tax expenditures
2009-11 Biennium
2009-11 Full report
2007-09 Biennium
2007-09 Full report
2005-07 Biennium
2005-07 Full report
2003-05 Biennium
2003-05 Full report
2001-03 Biennium
2001-03 Full report
1999-01 Biennium
1999-2001 Full report
Oregon Department of Revenue 955 Center St NE Salem OR 97301-2555 Phone: 503-945-8383 Email: dor.research@dor.oregon.gov
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