Oregon Statutes 276A.256 – Reports of tax expenditures connected to economic development
(1) For each statute that authorizes a tax expenditure with a purpose connected to economic development and that is listed in subsection (2) of this section, the state agency charged with certifying or otherwise administering the tax expenditure shall submit a report to the State Chief Information Officer. If a statute does not exist to authorize a state agency to certify or otherwise administer the tax expenditure, or if a statute does not provide for certification or administration of the tax expenditure, the Department of Revenue shall submit the report.
Terms Used In Oregon Statutes 276A.256
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Statute: A law passed by a legislature.
(2) This section applies to:
(a) ORS § 285C.175, 285C.362, 285C.409, 307.123, 307.455, 315.141, 315.331, 315.336, 315.341, 315.506, 315.507, 315.514, 315.533, 316.698, 316.778, 317.124, 317.391 and 317.394 and sections 1 to 5, chapter 112, Oregon Laws 2016.
(b) Grants awarded under ORS § 469B.256 in any tax year in which certified renewable energy contributions are received as provided in ORS § 315.326.
(c) ORS § 315.354 except as applicable in ORS § 469B.145 (2)(a)(L) or (N).
(d) ORS § 316.116, if the allowed credit exceeds $2,000.
(3) The following information, if the information is already available in an existing database the state agency maintains, must be included in the report required under this section:
(a) The name of each taxpayer or applicant approved for the allowance of a tax expenditure or a grant award under ORS § 469B.256.
(b) The address of each taxpayer or applicant.
(c) The total amount of credit against tax liability, reduction in taxable income or exemption from property taxation granted to each taxpayer or applicant.
(d) Specific outcomes or results required by the tax expenditure program and information about whether the taxpayer or applicant meets those requirements. This information must be based on data the state agency has already collected and analyzed in the course of administering the tax expenditure. Statistics must be accompanied by a description of the methodology employed in the statistics.
(e) An explanation of the state agency’s certification decision for each taxpayer or applicant, if applicable.
(f) Any additional information that the taxpayer or applicant submits and that the state agency relies on in certifying the determination.
(g) Any other information that state agency personnel deem valuable as providing context for the information described in this subsection.
(4) The information reported under subsection (3) of this section may not include proprietary information or information that is exempt from disclosure under ORS § 192.311 to 192.478 or 314.835.
(5) No later than September 30 of each year, a state agency described in subsection (1) of this section shall submit to the State Chief Information Officer the information required under subsection (3) of this section as applicable to applications for allowance of tax expenditures the state agency approved during the agency fiscal year ending during the current calendar year. The information must then be posted on the Oregon transparency website described in ORS § 276A.253 no later than December 31 of the same year.
(6)(a) In addition to the information described in subsection (3) of this section, the State Chief Information Officer shall post on the Oregon transparency website:
(A) Copies of all reports that the State Chief Information Officer, the Department of Revenue or the Oregon Business Development Department receives from counties and other local governments relating to properties in enterprise zones that have received tax exemptions under ORS § 285C.170, 285C.175 or 285C.409, or that are eligible for tax exemptions under ORS § 315.506, 315.507 or 317.124 by reason of being in an enterprise zone; and
(B) Copies of any annual reports that agencies described in subsection (1) of this section are required by law to produce regarding the administration of statutes listed in subsection (2) of this section.
(b) The reports must be submitted to the State Chief Information Officer in a manner and format that the State Chief Information Officer prescribes.
(7) The information described in this section that is available on the Oregon transparency website must be accessible in the format and manner required by the State Chief Information Officer.
(8) The information described in this section must be provided to the Oregon transparency website by posting reports and providing links to existing information systems applications in accordance with standards established by the State Chief Information Officer. [Formerly 184.484; 2023 c.298 § 19]
276A.256 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS Chapter 276A or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.