ORS 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.

(2)

This section applies to:

(a)

ORS 285C.175 (Enterprise zone exemption), 285C.362 (Exemption), 307.123 (Property of strategic investment program eligible projects), 307.455 (Definitions for ORS 307.453 to 307.459), 315.141 (Biomass production or collection), 315.331 (Energy conservation projects), 315.336 (Transportation projects), 315.341 (Renewable energy resource equipment manufacturing facilities), 315.506 (New business facility in reservation enterprise zone or reservation partnership zone), 315.507 (Electronic commerce in designated enterprise zone), 315.514 (Film production development contributions), 315.533 (Qualified equity investments), 316.698 (Subtraction for qualifying film production labor rebates), 316.778 (Small city business development exemption), 317.124 (Long term enterprise zone facilities), 317.391 (Small city business development exemption) and 317.394 (Qualifying film production labor rebates) and sections 1 to 5, chapter 112, Oregon Laws 2016.

(b)

Grants awarded under ORS 469B.256 (Grant award) in any tax year in which certified renewable energy contributions are received as provided in ORS 315.326 (Renewable energy development contributions).

(c)

ORS 315.354 (Energy conservation facilities) except as applicable in ORS 469B.145 (Application for preliminary certification) (2)(a)(L) or (N).

(d)

ORS 316.116 (Credit for alternative energy device), 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 (Grant award).

(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 (Definitions for ORS 192.311 to 192.478) to 192.478 (Exemption for Judicial Department) or 314.835 (Divulging particulars of returns and reports prohibited).

(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 (Oregon transparency website) no later than December 31 of the same year.

(6)

Intentionally left blank —Ed.

(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 (Construction-in-process exemption), 285C.175 (Enterprise zone exemption) or 285C.409 (Property tax exemption), or that are eligible for tax exemptions under ORS 315.506 (New business facility in reservation enterprise zone or reservation partnership zone), 315.507 (Electronic commerce in designated enterprise zone) or 317.124 (Long term enterprise zone facilities) 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]
Note: 276A.256 (Reports of tax expenditures connected to economic development) 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.

Source: Section 276A.256 — Reports of tax expenditures connected to economic development, https://www.­oregonlegislature.­gov/bills_laws/ors/ors276A.­html.

276A.200
Legislative findings on information resources
276A.203
State Chief Information Officer
276A.206
Oversight of state information and telecommunications technology by State Chief Information Officer
276A.209
State Information Technology Operating Fund
276A.223
Requirement that state agency or public corporation obtain quality management services when implementing information technology initiative
276A.230
Definitions
276A.233
Information technology portfolio-based management
276A.236
Enterprise information resources management
276A.239
Portfolio-based management of information technology resources for Secretary of State
276A.242
Portfolio-based management of information technology resources for State Treasurer
276A.250
Definitions
276A.253
Oregon transparency website
276A.256
Reports of tax expenditures connected to economic development
276A.259
Transparency Oregon Advisory Commission
276A.262
Transparency Oregon Advisory Commission Fund
276A.270
Definitions
276A.273
Electronic Government Portal Advisory Board
276A.276
Ability to offer government services through portal
276A.300
Information systems security in executive department
276A.303
Information systems security for Secretary of State, State Treasurer and Attorney General
276A.306
Information security incidents and assessments
276A.323
State agency coordination
276A.326
Oregon Cybersecurity Advisory Council
276A.329
Oregon Cybersecurity Center of Excellence
276A.332
Authority of State Chief Information Officer to enter into agreements
276A.335
Moneys from federal government and other sources
276A.350
Definitions
276A.353
Chief Data Officer
276A.356
Open data standard
276A.359
Technical standards manual
276A.362
Release of publishable data on web portal
276A.365
Information management by state agencies
276A.368
Purpose of data
276A.371
Obligations of state agency under public records law
276A.374
Application to Secretary of State and State Treasurer
276A.400
Policy
276A.403
Coordination of telecommunications systems
276A.406
Acquisition of broadband and communications services
276A.409
Use of agency travel and transportation funds for telecommunications services
276A.412
Contracts for telecommunications equipment and services not to exceed 10 years
276A.415
Agreements to fund or acquire telecommunications equipment and services
276A.418
Public contracts for broadband Internet access service
276A.421
Provision of broadband services that compete with services of private telecommunications provider
276A.424
Connecting Oregon Schools Fund
276A.500
Definitions
276A.503
Oregon Geographic Information Council
276A.506
Powers of council
276A.509
Public body duty to share geospatial framework data with council
276A.512
Oregon Geographic Information Council Fund
276A.515
State geographic information officer
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