Oregon Ballot Measure 30 (2004)
Encyclopedia
Ballot Measure 30 of 2004 would have created a surcharge
on Oregon
's income tax
, raised the minimum tax corporations pay in Oregon income taxes, and made other changes to the tax code to increase revenues. Similar to the previous year's defeated Measure 28
, it was proposed as a way to avoid state budget
cuts caused by a deficit. The measure was defeated in the February 3, 2004 special election, with 418,315 votes in favor, 691,462 votes against.
The 2003–2004 biennium
saw continued economic problems
for the state of Oregon, including a continuation of high unemployment
rates. The recession brought decreased revenues for state coffers, causing budget shortfalls and threatening budget cuts for education
, health care
, services to senior citizen
s, and law enforcement. To prevent these cuts, the Oregon Legislature
passed a bill enacting several tax increases, and repealing some tax credits. The main tax increase was a tax surcharge, in which taxpayers would be charged an additional percentage of their income tax liability, based on their tax bracket
. However, anti-tax activists
, collaborating with the state Republican and Libertarian parties, collected enough signatures to require a referendum
to approve the law.
Especially surprising to some observers was the margin by which the measure was defeated in Multnomah County
. Measure 28 had passed in that county, but Measure 30 was defeated there with 58 percent voting no. Some claimed that this was because county voters had passed their own temporary income tax in the wake of Measure 28's defeat and were not interested in bailing out the rest of the state.
Surcharge
A surcharge may mean:*an extra fee added onto another fee or charge** Fuel surcharge, sky freight charges which represents additions due to jet fuel prices.** Bunker adjustment factor, sea freight charges which represents additions due to oil prices....
on Oregon
Oregon
Oregon is a state in the Pacific Northwest region of the United States. It is located on the Pacific coast, with Washington to the north, California to the south, Nevada on the southeast and Idaho to the east. The Columbia and Snake rivers delineate much of Oregon's northern and eastern...
's income tax
Income tax
An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...
, raised the minimum tax corporations pay in Oregon income taxes, and made other changes to the tax code to increase revenues. Similar to the previous year's defeated Measure 28
Oregon Ballot Measure 28 (2003)
Measure 28 was a ballot measure, referred by the legislature of the U.S. state of Oregon in 2003. It would have created a temporary one-percent increase in Oregon's income tax. The tax was proposed as a way to overcome deficits to the state budget...
, it was proposed as a way to avoid state budget
Budget
A budget is a financial plan and a list of all planned expenses and revenues. It is a plan for saving, borrowing and spending. A budget is an important concept in microeconomics, which uses a budget line to illustrate the trade-offs between two or more goods...
cuts caused by a deficit. The measure was defeated in the February 3, 2004 special election, with 418,315 votes in favor, 691,462 votes against.
The 2003–2004 biennium
Seventy-third Oregon Legislative Assembly
The seventy-third Oregon Legislative Assembly was the Oregon Legislative Assembly 's period from 2005 to 2006. The seventy-third Oregon Legislative Assembly was the Oregon Legislative Assembly (OLA)'s period from 2005 to 2006. The seventy-third Oregon Legislative Assembly was the Oregon Legislative...
saw continued economic problems
Recession
In economics, a recession is a business cycle contraction, a general slowdown in economic activity. During recessions, many macroeconomic indicators vary in a similar way...
for the state of Oregon, including a continuation of high unemployment
Unemployment
Unemployment , as defined by the International Labour Organization, occurs when people are without jobs and they have actively sought work within the past four weeks...
rates. The recession brought decreased revenues for state coffers, causing budget shortfalls and threatening budget cuts for education
Education
Education in its broadest, general sense is the means through which the aims and habits of a group of people lives on from one generation to the next. Generally, it occurs through any experience that has a formative effect on the way one thinks, feels, or acts...
, health care
Health care
Health care is the diagnosis, treatment, and prevention of disease, illness, injury, and other physical and mental impairments in humans. Health care is delivered by practitioners in medicine, chiropractic, dentistry, nursing, pharmacy, allied health, and other care providers...
, services to senior citizen
Senior citizen
Senior citizen is a common polite designation for an elderly person in both UK and US English, and it implies or means that the person is retired. This in turn implies or in fact means that the person is over the retirement age, which varies according to country. Synonyms include pensioner in UK...
s, and law enforcement. To prevent these cuts, the Oregon Legislature
Legislature
A legislature is a kind of deliberative assembly with the power to pass, amend, and repeal laws. The law created by a legislature is called legislation or statutory law. In addition to enacting laws, legislatures usually have exclusive authority to raise or lower taxes and adopt the budget and...
passed a bill enacting several tax increases, and repealing some tax credits. The main tax increase was a tax surcharge, in which taxpayers would be charged an additional percentage of their income tax liability, based on their tax bracket
Progressive tax
A progressive tax is a tax by which the tax rate increases as the taxable base amount increases. "Progressive" describes a distribution effect on income or expenditure, referring to the way the rate progresses from low to high, where the average tax rate is less than the marginal tax rate...
. However, anti-tax activists
Oregon tax revolt
The Oregon tax revolt is a political movement in Oregon which advocates for lower taxes. This movement is part of a larger anti-tax movement in the western United States...
, collaborating with the state Republican and Libertarian parties, collected enough signatures to require a referendum
Referendum
A referendum is a direct vote in which an entire electorate is asked to either accept or reject a particular proposal. This may result in the adoption of a new constitution, a constitutional amendment, a law, the recall of an elected official or simply a specific government policy. It is a form of...
to approve the law.
Especially surprising to some observers was the margin by which the measure was defeated in Multnomah County
Multnomah County, Oregon
Multnomah County is one of 36 counties in the U.S. state of Oregon. Though smallest in area, it is the most populous as its county seat, Portland, is the state's largest city...
. Measure 28 had passed in that county, but Measure 30 was defeated there with 58 percent voting no. Some claimed that this was because county voters had passed their own temporary income tax in the wake of Measure 28's defeat and were not interested in bailing out the rest of the state.
External links
- Oregon Voter's Guide page for Measure 30--includes full text of the measure and arguments for and against