Department of Revenue: Research and Statistical Reports 2003-05 Tax Expenditure Report

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Department of Revenue: Research and Statistical Reports

Department

2003-05 Tax Expenditure Report

State of Oregon 2003-05 Tax Expenditure Report
FULL REPORT (1.3MB, PDF)

TABLE OF CONTENTS

Introduction

Tax Expenditure Defined
Purpose of the Tax Expenditure Report
How to Use This Report

Summary

Tax Expenditures Scheduled For Sunset in 2003-05

Table 1: Index of Tax Expenditures by Tax Program
Table 2: Index of Tax Expenditures by Program/Function

Detailed Descriptions of Tax Expenditures

Chapter 1:  Income Tax (Personal and Corporation)

Federal Exclusions
Federal Deductions
Oregon Subtractions
Oregon Credits

Chapter 2:  Property Tax
Chapter 3:  Gas, Use, Jet, and Aviation Fuel Taxes
Chapter 4:  Weight-Mile Tax
Chapter 5:  Insurance Taxes
Chapter 6:  Cigarette Tax
Chapter 7:  Other Tobacco Products Tax
Chapter 8:  Beer and Wine Tax
Chapter 9:  Telephone Exchange Access (911) Tax
Chapter 10:  Forest Products Harvest Tax
Chapter 11:  Electric Cooperative Tax
Chapter 12:  Hazardous Substances Tax
Chapter 13:  Dry Cleaning Tax
Chapter 14:  Petroleum Loading Tax
Chapter 15:  Oil and Gas Severance Tax

Appendixes A through E

Appendix A:  Oregon Law Requiring Tax Expenditure Report
Appendix B:  Contributors
Appendix C:  Tax Programs Without Tax Expenditures
Appendix D:  New, Modified, or Expired Tax Expenditures
Appendix E:  Personal and Corporation Income Tax Expenditures

Index

This publication was produced by:

Budget and Management Division, Department of Administrative Services
Research Section, Department of Revenue

Additional copies of this publication are available through the Budget and Management Division at 503-378–3106.

In compliance with the Americans with Disabilities Act (ADA), this publication is available in alternate formats by calling the Budget and Management Division at 503-378–3106 (voice) or 503-378–4672 (TTY).

Page updated: June 21, 2007

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