ORS 173.025
Preparation of fiscal impact and revenue impact statements for legislation affecting state or local governments

  • tax expenditure provisions

(1)

The Legislative Fiscal Officer, with the aid of the Legislative Revenue Officer, state agencies and affected local governmental units, including school districts, shall prepare a fiscal impact statement for each measure reported out of a committee of the Legislative Assembly that could have an effect on expenditures of the state or on expenditures of local governmental units, including school districts.

(2)

The Legislative Revenue Officer, with aid of the Legislative Fiscal Officer, the Department of Revenue, state agencies and affected local governmental units, including school districts, shall prepare a revenue impact statement for each measure reported out of a committee of the Legislative Assembly that could have any effect on revenues of the state or on revenues of local governmental units, including school districts.

(3)

Intentionally left blank —Ed.

(a)

As used in this subsection, “tax expenditure” has the meaning given that term in ORS 291.201 (“Tax expenditure” defined for ORS 291.201 to 291.222).

(b)

If a revenue impact statement is prepared pursuant to subsection (2) of this section on a measure that creates a tax expenditure, the revenue impact statement must include the revenue impact of the measure for at least three consecutive biennia, beginning with the current biennium.

(c)

If a revenue impact statement is prepared pursuant to subsection (2) of this section on a measure that creates or extends a tax expenditure, the revenue impact statement must include a statement describing the public policy purpose of the tax expenditure. The public policy purpose statement is subject to review by the committee recommending passage of the measure. [1977 c.414 §1; 1989 c.970 §2; 2007 c.828 §1; 2013 c.750 §44; 2016 c.117 §1; 2019 c.13 §31]

Source: Section 173.025 — Preparation of fiscal impact and revenue impact statements for legislation affecting state or local governments; tax expenditure provisions, https://www.­oregonlegislature.­gov/bills_laws/ors/ors173.­html.

173.005
Personnel policies for employees of statutory committees 173.007
Personnel policies applicable to regular employees of Legislative Assembly 173.025
Preparation of fiscal impact and revenue impact statements for legislation affecting state or local governments 173.029
Preparation of statements for legislation creating new crime, increasing period of incarceration or otherwise modifying sentencing or state corrections policies 173.035
Submission of statements to Legislative Assembly 173.045
Revision of statements 173.051
Preparation of fiscal impact statements for legislation increasing employer contributions under Public Employees Retirement System 173.055
Contracts to provide fiscal data 173.111
Legislative Counsel Committee and office of Legislative Counsel established 173.120
Legislative Counsel to be in attendance upon legislative sessions 173.130
Performance of legislative services 173.135
Participation in legal proceedings to protect legislative interests 173.140
Preparation of initiative measures 173.160
Powers and duties of Legislative Counsel in preparing editions for publication 173.191
Membership 173.200
Selection of Legislative Counsel 173.210
Employment of staff 173.215
Effect of expiration of terms of committee members 173.220
Location of Legislative Counsel’s office 173.230
Confidential nature of matters handled by committee’s staff 173.240
Committee’s staff prohibited from influencing legislation 173.315
Oregon Law Commission established 173.325
Compensation and expenses of members 173.328
Commission meetings 173.335
Legislative Counsel assistance 173.338
Law revision program 173.342
Commission biennial report to Legislative Assembly 173.345
Cooperation with bar associations or other associations 173.347
Appearance of commission members or staff before Legislative Assembly 173.352
Work groups 173.355
Solicitation and receipt of gifts and grants 173.357
Disposition of moneys collected or received by commission 173.410
Appointing authority for Legislative Fiscal Officer 173.420
Duties of Legislative Fiscal Officer 173.450
Employment of staff 173.455
Maintaining confidentiality of draft measures 173.465
Legislative Fiscal Office Operating Fund 173.500
Establishment 173.505
Oregon State Capitol Foundation Operating Fund 173.515
Oregon Capitol History Gateway Fund 173.605
Legislative Policy and Research Committee established 173.615
Membership 173.625
Effect of expiration of terms of committee members 173.635
Director duties and powers 173.710
Legislative Administration Committee and office of Legislative Administrator established 173.720
Duties of Legislative Administrator 173.730
Committee membership 173.740
Employment of staff 173.750
Effect of expiration of terms of committee members 173.760
Advisory committees 173.763
Legislative information available on Internet 173.766
Electronic mail address 173.770
Rules regarding fees for services and obtaining copyrights and patents 173.780
Sale or lease of data processing programs, materials and information 173.785
Capitol gift shop 173.790
Stores Revolving Account 173.800
Appointing authority for Legislative Revenue Officer 173.810
Employment of staff 173.820
Duties and powers 173.830
Authority to accept and expend funds 173.840
Designation as applicant for certain federal programs 173.850
Department of Revenue to provide assistance 173.855
Maintaining confidentiality of draft measures 173.900
Joint Committee on Conduct established 173.903
Joint Committee on Conduct continuing existence 173.906
Legislative Equity Officer vacancy 173.909
Duties and powers of Legislative Equity Officer 173.912
Contracting for independent investigator 173.915
Respectful workplace training 173.918
Adopting policies for lobbyist respectful workplace training 173.921
Culture and climate surveys 173.924
Reporting harassment to Legislative Equity Officer 173.927
Establishing and maintaining Capitol Leadership Team 173.930
Contracting for offsite process counselor 173.933
Offsite process counselor duties 173.936
Exemption from public record disclosure
Green check means up to date. Up to date

Current through early 2024

§ 173.025’s source at oregon​.gov