Bill Text: OR HB2825 | 2011 | Regular Session | Enrolled

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Bill Title: Relating to public access to economic development tax expenditure information; and prescribing an effective date.

Spectrum: Moderate Partisan Bill (Democrat 9-2)

Status: (Passed) 2011-06-01 - Chapter 199, (2011 Laws): Effective date September 29, 2011. [HB2825 Detail]

Download: Oregon-2011-HB2825-Enrolled.html

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     76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session

                            Enrolled

                         House Bill 2825

Sponsored by Representatives BARNHART, THATCHER; Representatives
  HOLVEY, KENNEMER, Senators BURDICK, DEVLIN, HASS, MONNES
  ANDERSON, MONROE, ROSENBAUM, VERGER (Presession filed.)

                     CHAPTER ................

                             AN ACT

Relating to public access to economic development tax expenditure
  information; and prescribing an effective date.

Be It Enacted by the People of the State of Oregon:

  SECTION 1.  { + (1) For each statute authorizing a tax
expenditure that has a purpose connected to economic development
and 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 Oregon Department of
Administrative Services. If no agency is authorized by statute,
or if the statute does not provide for certification or
administration of the tax expenditure, the Department of Revenue
shall submit the report.
  (2) This section applies to ORS 285C.175, 285C.309, 285C.362,
307.123, 307.455, 307.462, 315.507, 315.514, 316.698, 316.778,
317.124, 317.391 and 317.394 and to ORS 315.354 except as
applicable in ORS 469.205 (2)(a)(L) or (N).
  (3) The following information, if it is already available in an
existing database maintained by the agency, must be included in
the report required under this section:
  (a) The name of each taxpayer approved for the allowance of a
tax expenditure.
  (b) The address of each taxpayer.
  (c) The total amount of credit against tax liability, reduction
in taxable income or exemption from property taxation granted to
each taxpayer.
  (d) Specific outcomes or results required by the tax
expenditure program and information about whether the taxpayer
meets those requirements. This information shall be based on data
already collected and analyzed by the agency in the course of
administering the tax expenditure. Statistics must be accompanied
by a description of the methodology employed in their generation.
  (e) An explanation of the agency's certification decision for
each taxpayer, if applicable.
  (f) Any additional information submitted by the taxpayer and
relied upon by the agency in its certification determination.
  (g) Any other information that 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

Enrolled House Bill 2825 (HB 2825-A)                       Page 1

that is exempt from disclosure under ORS 192.410 to 192.505 or
314.835.
  (5) No later than September 30 of each year, agencies described
in subsection (1) of this section shall submit to the Oregon
Department of Administrative Services the information required
under subsection (3) of this section as applicable to
applications for allowance of tax expenditures approved by the
agency during the agency fiscal year ending during the current
calendar year. The information shall then be posted on the Oregon
transparency website required under ORS 184.483 no later than
December 31 of the same year.
  (6) 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 Oregon Department of
Administrative Services.
  (7) The information described in this section shall be
furnished to the Oregon transparency website by posting reports
and providing links to existing information systems applications
in accordance with standards established by the Oregon Department
of Administrative Services. + }
  SECTION 2.  { + Section 1 of this 2011 Act applies to:
  (1) Applications for tax expenditures pursuant to ORS 307.123,
315.354, 316.778 and 317.391 that are approved or certified by
state agencies in agency fiscal years ending on or after June 30,
2011.
  (2) Applications for tax expenditures pursuant to ORS 285C.175,
285C.309, 285C.362, 315.507 and 317.124 that are approved on or
after June 30, 2011.
  (3) Applications for tax expenditures pursuant to ORS 307.455,
307.462, 315.514, 316.698 and 317.394 that are approved or
certified by state agencies in agency fiscal years ending on or
after June 30, 2013. + }
  SECTION 3.  { + This 2011 Act takes effect on the 91st day
after the date on which the 2011 regular session of the
Seventy-sixth Legislative Assembly adjourns sine die. + }
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Passed by House April 26, 2011

    .............................................................
                         Ramona Kenady Line, Chief Clerk of House

    .............................................................
                                    Bruce Hanna, Speaker of House

    .............................................................
                                   Arnie Roblan, Speaker of House

Passed by Senate May 17, 2011

    .............................................................
                              Peter Courtney, President of Senate

Enrolled House Bill 2825 (HB 2825-A)                       Page 2

Received by Governor:

......M.,............., 2011

Approved:

......M.,............., 2011

    .............................................................
                                         John Kitzhaber, Governor

Filed in Office of Secretary of State:

......M.,............., 2011

    .............................................................
                                   Kate Brown, Secretary of State

Enrolled House Bill 2825 (HB 2825-A)                       Page 3