Oregon Federal Income Taxes Fully Deductible on State Tax Returns, Measure 91 (2000)

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Oregon Ballot Measure 91 (2000) is an initiated constitutional amendment that removes from statute the limitation on the amount of federal taxes that individual income taxpayers can deduct in computing Oregon taxable income and to allow corporate income taxpayers to deduct federal taxes in computing Oregon taxable income.

Under statutory law in 2000, Oregon personal income taxpayers, including individuals, may deduct up to $3,000 of their federal income tax liability on their state income tax return. A deduction is not allowed for any amount of federal income taxes that is in excess of $3,000. Oregon corporate income taxpayers are not currently allowed to deduct any amount of their federal income taxes from Oregon taxable income.

This measure would allow a personal income taxpayer or a corporate income taxpayer to deduct from Oregon taxable income the entire amount of federal income taxes the taxpayer has paid on income subject to Oregon income tax. This measure also would prohibit local governments or other taxing districts from requiring Oregon taxpayers to pay income taxes on federal income tax payments.[1]

Election results

This measure failed at the November 2000 General Election.

Measure 91
Defeatedd No814,88555.2%
Yes 661,342 44.8%

Ballot title

Amends Constitution: Makes Federal Income Taxes Fully Deductible On Oregon Tax Returns[2]


Bill Sizemore


[3] Supporters of the initiative argue that the double taxation on income tax in Oregon is wrong and that there should not be a $3,000 cap on deductions. Proponent Bill Sizemore pointed out that even the federal government does not levy income taxes on Oregonians' income taxes, but "allows us to deduct all our state income taxes on our federal tax returns. The Oregon legislature, however, raises hundreds of millions of dollars every year double taxing our incomes."

Some of the others who supported the measure are:


[4] Some who oppose the measure argue that reducing the state's revenue will take funds away from much needed programs and servies, such as rural fire protection and emergency medical services, libraries, transportation for seniors and people with disabilities, education, and even The Oregon Health Plan, which helps provide medical care for those who can't afford it.

Others argue that most Oregon taxpayers will receive zero reduction in their state taxes from Measure 91. They said that high income households are the only ones likely to benefit and most people will experience an increase in taxes.

Some of those opposed to the measure are:

  • League of Women Voters of Oregon
  • Jim Hill, Oregon State Treasurer
  • American Electronics Association
  • Oregon Farm Bureau Federation
  • Oregon Health Care Association

See also

Suggest a link

External links


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