(at the request of Senate Interim Committee on Finance and Revenue)
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Bill Title:
Relating to tax expenditures; prescribing an effective date.
Catchline/Summary:
Modifies definition of "tax expenditure" applicable to automatic tax expenditure sunset provisions by excluding provisions required by federal law. Modifies definition of "tax expenditure" applicable to automatic tax expenditure sunset provisions by excluding provisions required by federal law.
Requires Department of Revenue and Legislative Revenue Office to conduct study of statutory definition of tax expenditures and operation of automatic sunset provisions applied to tax expenditures. Requires department and office to report results of study to Legislative Assembly no later than April 1, 2021.
Takes effect on 91st day following adjournment sine die.
Oregon Legislative Assembly - Public Testimony Registration Form
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SB 189 Joint Committee On Tax Expenditures
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