Oregon 2023 Regular Session

Oregon Senate Bill SB155

Introduced
1/9/23  
Refer
1/15/23  
Refer
3/31/23  

Caption

Relating to tax credit sunset provisions.

Impact

Should SB155 be enacted, it would amend existing statutes concerning when these tax credits can be claimed, extending eligibility timelines for credits that would otherwise be phased out. This could lead to greater tax revenue stability for businesses, particularly those in sectors like healthcare, rural development, and energy. The measure could further incentivize new investments and job creation by assuring firms that they will continue to receive these critical financial benefits. Ultimately, the bill could contribute positively to the state's economic landscape by fostering a favorable climate for business operations.

Summary

Senate Bill 155 proposes to extend the sunset provisions for various tax credits within Oregon's tax code. This legislative measure serves to ensure that specific tax benefits remain in place for an additional period, thereby promoting continued economic activity and investment in targeted sectors. By extending these provisions, SB155 aims to provide stability to businesses that rely on these financial incentives to drive their operations and growth in the region. The bill is expected to benefit multiple stakeholders involved in business development and local economies across Oregon.

Sentiment

The sentiment toward SB155 appears to be largely supportive among members of the business community and certain legislators who see the continued benefits of tax credits as crucial for economic growth. However, there are concerns voiced by some fiscal conservatives regarding potential long-term implications of extending such credits without thorough impact assessments. Critics warn that this may lead to potential revenue losses for the state and debate the effectiveness of such measures in achieving desired economic outcomes. Overall, the discussion reflects a conflict between immediate economic benefits and long-term fiscal responsibility.

Contention

Notable points of contention within discussions around SB155 involve the balance between fostering economic growth through tax incentives and the accountability mechanisms in place to assess the effectiveness of such credits. Some legislators question the sustainability of extending these provisions without accompanying evaluations of their actual impact on job creation and economic development. Additionally, there are fears that continued reliance on tax credits may result in a lack of funding for essential public services, raising critical questions about the allocation of state resources.

Companion Bills

No companion bills found.

Previously Filed As

OR HB2092

Relating to tax credit sunset provisions.

OR HB2071

Relating to revenue; and prescribing an effective date.

OR HB2234

Relating to the political contribution tax credit; prescribing an effective date.

OR SB120

Relating to tax expenditures.

OR HB2078

Relating to tax credits for agriculture workforce housing.

OR SB132

Relating to tax credits for agriculture workforce housing.

OR HB2087

Relating to revenue; and prescribing an effective date.

OR HB2098

Relating to tax credits for pension income.

OR SB112

Relating to tax credits for pension income.

OR HB2090

Relating to tax credits for closure of manufactured dwelling park.

Similar Bills

No similar bills found.