Oregon Measure 91, Federal Income Taxes Deductible on State Tax Returns Initiative (2000)
| Oregon Measure 91 | |
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| Election date |
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| Topic Taxes |
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| Status |
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| Type Initiated constitutional amendment |
Origin |
Oregon Measure 91 was on the ballot as an initiated constitutional amendment in Oregon on November 7, 2000. It was defeated.
A "yes" vote supported allowing corporate income taxpayers to deduct federal taxes from Oregon taxable income and prohibiting local governments from
requiring taxpayers to pay income taxes on federal income tax payments. |
A "no" vote opposed allowing corporate income taxpayers to deduct federal taxes from Oregon taxable income and prohibiting local governments from
requiring taxpayers to pay income taxes on federal income tax payments. |
Election results
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Oregon Measure 91 |
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| Result | Votes | Percentage | ||
| Yes | 661,342 | 44.80% | ||
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814,885 | 55.20% | ||
Text of measure
Ballot title
The ballot title for Measure 91 was as follows:
| “ | AMENDS CONSTITUTION: MAKES FEDERAL INCOME TAXES FULLY DEDUCTIBLE ON OREGON TAX RETURNS RESULT OF “YES” VOTE: “Yes” vote makes federal income taxes fully deductible on Oregon personal, corporate income tax returns. RESULT OF “NO” VOTE: “No” vote retains current system limiting federal income tax deduction on Oregon income tax returns. SUMMARY: Amends Constitution. Under current Oregon law, personal income tax payers, including individuals, may deduct money paid in federal income tax; deduction generally limited to $3000. Currently, corporations paying Oregon income tax get no deduction for federal income tax. Measure makes all federal income tax paid by personal and corporate income taxpayers a deduction on the taxpayers' Oregon income tax returns. Applies only to federal income taxes on income subject to Oregon taxation. Measure effective in tax years starting on or after January 1, 2000. ESTIMATE OF FINANCIAL IMPACT: It is unclear when this measure would take effect. If the measure applies to the 2000 tax year, state revenues will be reduced by approximately $870 million in fiscal year 2000-01 (the second half of the current budget period). It is unclear whether this measure applies to corporate excise taxpayers. If it does, state revenues will be reduced by an additional $66 million for 2000-01 (the second half of the current budget period). State revenues will be reduced $800 million to $1 billion per year beginning in 2001-02, depending upon growth in personal income and federal tax liability, and whether the measure applies to corporate excise taxpayers. The measure may result in a reduction of state-shared revenues to local governments. | ” |
Full Text
The full text of this measure is available here.
Path to the ballot
An initiated constitutional amendment is a citizen-initiated ballot measure that amends a state's constitution. Eighteen (18) states allow citizens to initiate constitutional amendments.
In Oregon, the number of signatures required for an initiated constitutional amendment is equal to 8% of the votes cast in the last gubernatorial election. A simple majority vote is required for voter approval unless the initiative proposes changing vote requirements, then the initiative must be approved by the same supermajority requirement as proposed by the measure.
See also
External links
Footnotes
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State of Oregon Salem (capital) |
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