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
Tax Expenditures by Subject Area
In addition to the Tax Expenditure Report,
beginning with the 2019-21 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.
Full Report and 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.
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.
Full Report and 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.
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.
Full Report and 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.