Relating to tax expenditures; providing for revenue raising that requires approval by a three-fifths majority.
Catchline/Summary:
Requires addition to taxable income for Oregon tax purposes of contributions to employee stock ownership plans exempted from federal taxable income of employees and employers because of operation of certain federal laws. Requires addition to taxable income for Oregon tax purposes of contributions to employee stock ownership plans exempted from federal taxable income of employees and employers because of operation of certain federal laws. Requires corresponding subtraction from taxable income if amounts are included in federal taxable income in later tax year.
Applies to tax years beginning on or after January 1, 2010.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
Oregon Legislative Assembly - Public Testimony Registration Form
You are registering to speak about:
HB 2698 House Committee On Revenue
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