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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Amended.html

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     76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session

HA to HB 2825

LC 313/HB 2825-9

                       HOUSE AMENDMENTS TO
                         HOUSE BILL 2825

   By COMMITTEE ON GENERAL GOVERNMENT AND CONSUMER PROTECTION

                            April 20

  On page 1 of the printed bill, delete lines 5 through 29 and
delete page 2 and insert:
  '  { +  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
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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