Measure 104, Definition of Raising Revenue for Three-Fifths Vote Requirement Initiative
Measure 104 would define raising revenue in Section 25 of Article IV of the Oregon Constitution to include changes to tax exemptions, credits, and deductions that result in increased revenue, as well as the creation or increase of taxes and fees.
The Oregon Constitution provides that “bills for raising revenue” require the approval of three-fifths of each house of the legislature. The constitution does not currently define “raising revenue.” Oregon courts have interpreted that term to include bills that bring money into the state treasury by levying or increasing a tax. Under that interpretation, a bill imposing a fee for a specific purpose or in exchange for some benefit or service is not included. Nor is a bill that reduces or eliminates tax exemptions. Proposed measure amends constitution and defines “raising revenue” to include any tax or fee increase, including changes to tax exemptions, deductions, or credits. Measure expands three-fifths legislative majority requirement to also apply to such bills.[
Section 25. (1) Except as otherwise provided in subsection (2) of this section, a majority of all the members elected to each House shall be necessary to pass every bill or Joint resolution.
(2) Three-fifths of all members elected to each House shall be necessary to pass bills for raising revenue.
(3) All bills, and Joint resolutions passed, shall be signed by the presiding officers of the respective houses.
(4) As used in subsection (2) of this section, “raising revenue” means any tax or fee increase, whether accomplished by the creation, imposition or increase of any tax or fee, or by the modification, elimination or change in eligibility for any exemption, credit, deduction or lower rate of taxation.