Oregon 2023 Regular Session

Oregon Senate Bill SB5

Introduced
3/27/23  
Refer
3/30/23  
Refer
4/28/23  
Refer
4/28/23  

Caption

Relating to tax credits allowed for research and development in the semiconductor industry; prescribing an effective date.

Impact

The passage of SB5 would alter the current landscape of tax incentives offered to businesses within the state. By officially recognizing the semiconductor industry as a focal point for development, SB5 aligns state policies with the growing global emphasis on technology and innovation. This measure is expected to have a positive economic impact through increased investments in research and development, potentially leading to job creation and economic growth in the technology sector.

Summary

SB5 focuses on providing tax credits aimed specifically at fostering research and development within the semiconductor industry. The legislation is designed to incentivize companies engaged in the semiconductor sector, aiming to encourage innovation and investment in this crucial technology field. By implementing these tax credits, the bill seeks to enhance the competitive edge of local businesses and attract more talent and resources into the state’s semiconductor industry.

Sentiment

Sentiment surrounding SB5 appears to be largely supportive, particularly from members of the business community and technology advocates who view it as a necessary step toward positioning the state as a leader in the semiconductor field. Proponents argue that this legislation will help solidify the state’s reputation as a hub for technology and innovation, while critics voice concerns about the balance of public funds used to subsidize private industry, although there is minimal opposition reported at this stage.

Contention

While SB5 is primarily geared towards promoting growth in the semiconductor industry, some contention exists regarding the efficiency and effectiveness of tax credits as a tool for economic development. Critics may raise questions about the proper allocation of state resources and whether such targeted incentives will deliver the intended outcomes. Ongoing discussions revolve around ensuring that the benefits of such investments outweigh potential drawbacks, including long-term fiscal impacts on the state's budget.

Companion Bills

No companion bills found.

Previously Filed As

OR SB55

Relating to tax treatment of research expenditures; prescribing an effective date.

OR HB2117

Relating to tax treatment of research expenditures; prescribing an effective date.

OR HB2009

Relating to revenue; and prescribing an effective date.

OR SB1084

Relating to economic incentives; prescribing an effective date.

OR HB3253

Relating to economic incentives; prescribing an effective date.

OR HB2493

Relating to tax credits for development of affordable housing; prescribing an effective date.

OR HB2913

Relating to tax credits for veterans services; prescribing an effective date.

OR HB2073

Relating to the correction of erroneous material in Oregon tax law; and prescribing an effective date.

OR HB3975

Relating to a tax credit for de novo banks; prescribing an effective date.

OR HB2550

Relating to tax credits for business facilities; prescribing an effective date.

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