TFO 2026 Short Session Overview
March 19, 2026
The 2026 short session stakes were especially high after Congress passed the One Big Beautiful Bill, creating a nearly $650 million shortfall in the state’s budget. Even after drawing down budget reserves, lawmakers were planning massive cuts to close an additional $370 million budget gap and to pay for $270 million in new federal Medicaid and SNAP obligations. With only 35 days on the clock, Tax Fairness Oregon worked to do what we do best, bring thoughtful research and clear policy positions to legislators and communities that go beyond the headlines to the programs and peoples whose lives could be forever changed by the decisions made in this short window.
The situation resulted in many more activists and non-profit organizations being interested in revenue issues. The Oregon Revenue Coalition was revitalized with at least two dozen participants, more lobbyists, and an active PR presence. We also connected with the environmental community that was opposed to the growing data center presence in Oregon and convinced them that bills on economic development were only going to reward data centers even more.
The result: this broader legislative reach, combined with Jody Wiser’s dogged focus, turned the mood in the legislature on its head, causing lawmakers to strip out data center tax credit expansions from prominent economic development bills brought forward by Governor Kotek and Senator Sollman.
Legislators brought forward SB 1507 to disconnect from some of the federal tax changes. SB 1507 was the Legislature’s negotiation of which federal changes to adopt, and where it would set its own course. TFO lobbied with our research throughout that process, analyzing the revenue and program implications and translating federal-to-state interactions into accessible information for legislators, partner organizations, and the public. With this action the legislature took a meaningful step toward preserving the funding for Oregon’s public programs. However, we were disappointed that the revenue committees did not modify how Oregon treats corporate tax haven accounting.
We had 48 meetings with legislators or their staffs leading into and during the session. Seven of us testified a total of 20 times for TFO, and a few additional times as individuals. And of course, our colleagues, Marcia Kelley, Josie Koehne and Britt Conroy testified alongside us many times on behalf of the Oregon Women’s Rights Coalition, the League of Women Voters and Ecumenical Ministries of Oregon. You can find TFO testimony on our website under the “Legislative Testimony” tab.
Working alongside our partners in the Oregon Revenue Coalition, Tax Fairness Oregon’s analysis and public education helped ensure Oregon’s most consequential tax policy questions this session were examined with clarity and rigor. The bill summaries accompanying this letter provide a fuller picture of the legislation TFO tracked, analyzed and lobbied on this session. Looking ahead, the state’s most vulnerable residents are being abandoned by the federal government. Cuts across crucial programs are already taking place, with the state’s new Medicaid and SNAP obligations expected to increase by $874 million in the 2027-2029 budget, and by $1.7 billion in 2029-2031.
TFO will continue to develop and provide clear public analysis on Oregon’s data center tax environment, the calculations of offshore income, and the unresolved federal tax haven interactions that remain live questions for Oregon’s financial future.
Legislative results for 2026 short session
Passed
SB 1501 $385 million in bonds for Moda Center remodel. With interest cost will be about $500 million. We opposed the bill as a subsidy for billionaires although passage was not in doubt. It had strong bipartisan support.
SB 1507 Disconnect from $300 million in 2025 Trump tax cuts (H.R.1). TFO was a key part of a revitalized revenue coalition that organized for passage against strong opposition from the business community. Republicans insisted on keeping a provision for bonus depreciation that was in the federal law and are planning to take this to the voters by ballot measure. TFO argued that the bill did not go far enough and additional tax provisions should have been disconnected, especially provisions that enable overseas tax avoidance by international companies hiding income. We will continue to work on this issue for next year.
HB 4016 Tax compliance for those who contract with the state. TFO supported this effort to minimize firms getting state contracts that are not current in paying their taxes.
HB 4052 New banks tax credit TFO supported this bill to encourage new community banks in Oregon. The revenue cost is minor, and it could have a big impact on our rural economy if it is used. It passed unanimously in both houses.
HB 4084 Governor Kotek economic development bill. TFO led the charge on getting rid of a provision expanding the years for property tax exemptions for data centers. In addition, a provision was included putting a one year pause on any new data center tax subsidies in urban areas. At the start of the session, the administration showed no interest in listening to TFO’s arguments that we are throwing money away with tax subsidies for data centers that are more generous than other states. By the end of the session, legislators heard our message.
HB 4134 State Transient Lodging Tax increase for wildlife. TFO was not involved in this bill, but we support the increase in hotel taxes from 1.5% to 2.75%.
HB 4148 Increase local share of Transient Lodging Tax. TFO has long argued that the split of the lodging tax with 70% going to tourism promotion and only 30% for local services was inappropriate. This bill changes the allocation to 50% local, 50% state promotion. The local funds can be used for infrastructure improvements for tourism.
Died
SB 1511 Increase the estate tax exemption from $1 million to $2.5 million. Senator Broadman kept this increase in the exemption revenue neutral by raising the tax rates up to 20% on those still paying. TFO gave a weak endorsement since the bill was revenue neutral, but we think it could have been crafted in a way that would have made it more acceptable by using a lower level of exemption and lower tax rates. We will work with legislators on a different approach next session.
HB 4014 Taskforce on international taxation. This was an attempt to deal with the fact that the disconnect bill did not include changes dealing with tax avoidance schemes by multinational corporations. These companies did not want to have to be on the record in an official task force so we will be pushing for a less official work group. Many other states have plugged this loophole and there is no justification for Oregon to give away revenues that bring no economic benefits to the state.
SB 1586 Economic development omnibus bill. This bill was senator Sollman’s version of economic development that overlapped the Governor’s HB 4084. It included more R&D tax credits, the conversion of Hillsboro land from agricultural to industrial and an expansion of the enterprise zone tax exemptions. The result was a lot of opposition from environmental groups as well as TFO and it made no sense to have two bills focused on the same issue. The benefit to us is that Jody Wiser got the environmental groups to fight the tax issues alongside TFO which helped kill this bill.
HB 4104 $10M for new businesses “Fish and Chips” bill. Another bill designed to give away tax credits. It never made it to the House floor.
HB 4125 Representative Gamba’s proposal to change the kicker calculation. This was a creative approach to reducing big kickers by legislatively changing the kicker calculation. TFO supported this approach, but it was too much for a short session.
HB 4136 No mortgage interest deduction for second homes. This measure had a lot of support from a lot of different groups, but didn’t make it out of the committee. TFO supported and will see if it has a better chance next year.
Check out this local data center video
February 16, 2026
This is one of six Flexential data centers in Hillsboro. Note this is but one bit of the power infrastructure built for the industry in Hillsboro.
Check out Dan Lieberman’s just finished, short documentary on the data center issue in Hillsboro. You’ll hear some of the strongest voices, including Senator Sollman’s.
You’ve a choice of venues: YouTube Instagram or TikTok
And here’s a way to see the many, many data centers on Hillsboro’s industrial lands. Click for more information on each pinpoint. Dirk Knudson’s done epic work creating this and will continue updating. For instance as I sent the link to me he wrote: Here is my updated map with the 1700 acres, 373-acre section of it that Kotek almost brought in last time, The 450 + acres of ready industrial land, the new battery array, and some new icons for the other projects going on – and all of the Data Centers.
Dirk often writes on the data center issue in the Hillsboro Herald.
And then if you haven’t yet done so, WRITE THE GOVERNOR! Email addresses below.
Governor Kotek,
I’m writing to urge you to end tax breaks for data centers and cryptocurrency mining in our state. We should no longer provide big tech and private equity firms with tax breaks to build what they will build with or without our subsidies
As your constituent, I’m concerned about the harms that these business do to our communities, including siphoning our water, using up our land, creating noise and light pollution, and hiking our electric bills.
I’m also concerned that providing tax breaks to giant corporations and wealthy investors deprives our schools and local budgets of much-needed tax revenue.
Our communities can’t afford to continue to subsidize data centers that take so much and give so little. This year alone they are receiving $457 million in property tax breaks in Oregon.
As a taxpayer, I certainly don’t want to subsidize their tax breaks.
Please amend the Governor’s HB 4084 to make data centers no longer eligible for the property tax breaks they are using – the Standard or Long Term Rural E-Zones or SIPS. The tech bros’ corporations and private equity firms like BlackRock will continue to build in Oregon, because even without these property tax breaks we’ll still be providing a better tax environment than either of our neighboring west coast states.
Thank you,
Please sign with your name and city
Send to Sarah Means in the Governor’s office with copies to the chairs of the two revenue committees:
Sarah.Means@oregon.gov
Sen.AnthonyBroadman@oregonlegislature.gov
Rep.NancyNathanson@OregonLegislature.gov
Send your email !
February 10, 2026
Subject line: No more tax breaks for data centers!
I’m writing to urge you to end tax breaks for data centers in our state. We should no longer provide big tech and private equity firms with tax breaks to build what they will build with or without our subsidies
As your constituent, I’m concerned about the harms that data centers can do to our communities, including siphoning our water, using up our land, creating noise and light pollution, and hiking our electric bills.
I’m also concerned that providing tax breaks to giant corporations and wealthy investors deprives our schools and local budgets of much-needed tax revenue.
Our communities can’t afford to continue to subsidize data centers that take so much and give so little. This year alone they are receiving $457 million in property tax breaks in Oregon.
As a taxpayer, I certainly don’t want to subsidize their tax breaks.
Please amend the Governor’s HB 4084 to make data centers no longer eligible for the property tax breaks they are using – the Standard or Long Term Rural E-Zones or SIPS. The tech bros’ corporations and private equity firms like BlackRock will continue to build in Oregon, because even without these property tax breaks we’ll still be providing a better tax environment than either of our neighboring west coast states.
Thank you,
Please sign with your name and city
Send to Sarah Means in the Governor’s office with copies to the two chairs of the two revenue committee:
“sarah.means@oregon.gov” <sarah.means@oregon.gov>,
Senator Anthony Broadman <Sen.AnthonyBroadman@oregonlegislature.gov>,
“Rep. Nancy N. Nathanson” <Rep.NancyNathanson@OregonLegislature.gov>
Send your email !
January 16, 2026
Here’s what Jody sent to her two state legislators on the tax haven legislation. Please sent it or your own words to your two legislators. Find their email here: Legislator Lookup – oregonlegislature.gov Don’t just forward this to them. It’s far better to send an email.
We need your vote to make the tax changes
for global corporations using GILTI and FDII
Of course, the business community will lobby you to focus on depreciation. They only lose the time value of money with that provision. You should do both changes to corporate taxation. But the NCTI (GILTI) and D/C FDDEI (FDII) changes are by far the most important. They will be the most productive over time, providing nearly $400 million a biennium in new revenue going forward. And will significantly increase tax fairness by reducing corporate tax avoidance by global corporations. It will not impact local Oregon companies that do not use overseas tax havens.
For example, here’s some information about tax avoidance by Oregon’s data center owners.
Each of the big data center developers in eastern Oregon has long been known as a user of tax havens: Apple, Google/Alphabet, Facebook/Meta, Amazon/AWS as well as Adobe in Hillsboro. So, of course, are Intel, Nike, Starbucks and a whole host of other big global companies.
Trillions more are held in offshore tax havens by hedge funds, private equity firms and investment partnerships, where the tech bros and others invest their funds. These are the owners of GTS, Flexential and Stack each of which has five or more data centers in Hillsboro.
Amazon (with 62 data centers in eastern Oregon) is amongst the worst according to Wikipedia, paying 12% rather than 35% in federal taxes and therefore 2.6% rather than 7.6% in Oregon taxes.
Meta/Facebook (with 11 data centers in Prineville) is famous for its use of Ireland and the Caymen Islands as tax havens.
The business community will lobby you to focus on depreciation. It’s the best deal for them, but not for tax fairness or the General Fund. Tell your fellow legislators you support changes to GILTI and FDII.
Sources:
ITEP’s Top 100 users of offshore shell games names the 100 biggest users in 2017. Likely all of whom do business with Oregonians. It shows tax avoidance by Intel at $46.4 billion and Nike at $12.2 billion https://itep.org/offshoreshellgames2017/
Hedge funds, private equity firms and investment partnerships use of tax havens
https://taxpolicycenter.org/taxvox/4-trillion-us-wealth-stashed-overseas-much-it-tax-havens
AmazonWikipedia.https://en.wikipedia.org/wiki/Amazon_tax_avoidance#:~:text=%5B1%5D%20According%20to%20a%20report,US%20during%20the%20same%20period.
Facebook https://itep.org/fact-sheet-facebook-and-tax-avoidance/
Voices needed on Oregon Corporate Tax Give-A-Ways
January 12, 2026
Oregon faces the loss of nearly $900 million in already budgeted revenue funds for education and other essential services. This is due, in part, to changes in the corporate tax structure enacted in the Big Beautiful Bill.
It is essential that we pressure legislators to act on this. We understand they don’t currently have this issue on their list of things to accomplish in the coming session. But the list is still in flux.
They need to know constituents are watching to see what they do. Please email them now and ask at their town halls about addressing losses in Corporate taxed revenue derived from Foreign intangible income and Global intangible Income: known as Foreign Derived Intangible Income (FDII) and Global Intangible Low Taxed Income (GILTI). FDII is a tax deduction for Corporations and GILTI contains flagrant loopholes.
You don’t need to explain these to your representative. Just let them know that Oregon must disconnect from these bad federal policies by eliminating the FDII in Oregon and increasing the GILTI for Oregon schools and our safety net.
By getting rid of FDII and increasing GILTI to at least 50 percent, Oregon would realize an estimated $380 million in a full biennium and about $190 million for the current 25-27 budget.
It’s easy to look up who your own legislators are at Legislator Lookup – oregonlegislature.gov
If you know who they are, the email addresses for Oregon legislators follow this pattern:
Sen.KateLieber@OregonLegislature.Gov and Rep.JulieFahey@oregonlegislature.gov I’m sure you see the pattern.
Now, before the legislative session begins in February, is the best time to reach out on this issue.
Please see this link provided by the Oregon Center for Public Policy for an in-depth discussion: https://www.ocpp.org/2025/11/12/corporations-profits-overseas-tax
News report – Oregon property tax deferral program declining participation…
January 5, 2026
A decades-old Oregon program that allows seniors and disabled homeowners to defer property taxes has seen participation drop dramatically. – KPTV
Send your email !
January 16, 2026
Here’s what Jody sent to her two state legislators on the tax haven legislation. Please sent it or your own words to your two legislators. Find their email here: Legislator Lookup – oregonlegislature.gov Don’t just forward this to them. It’s far better to send an email.
We need your vote to make the tax changes
for global corporations using GILTI and FDII
Of course, the business community will lobby you to focus on depreciation. They only lose the time value of money with that provision. You should do both changes to corporate taxation. But the NCTI (GILTI) and D/C FDDEI (FDII) changes are by far the most important. They will be the most productive over time, providing nearly $400 million a biennium in new revenue going forward. And will significantly increase tax fairness by reducing corporate tax avoidance by global corporations. It will not impact local Oregon companies that do not use overseas tax havens.
For example, here’s some information about tax avoidance by Oregon’s data center owners.
Each of the big data center developers in eastern Oregon has long been known as a user of tax havens: Apple, Google/Alphabet, Facebook/Meta, Amazon/AWS as well as Adobe in Hillsboro. So, of course, are Intel, Nike, Starbucks and a whole host of other big global companies.
Trillions more are held in offshore tax havens by hedge funds, private equity firms and investment partnerships, where the tech bros and others invest their funds. These are the owners of GTS, Flexential and Stack each of which has five or more data centers in Hillsboro.
Amazon (with 62 data centers in eastern Oregon) is amongst the worst according to Wikipedia, paying 12% rather than 35% in federal taxes and therefore 2.6% rather than 7.6% in Oregon taxes.
Meta/Facebook (with 11 data centers in Prineville) is famous for its use of Ireland and the Caymen Islands as tax havens.
The business community will lobby you to focus on depreciation. It’s the best deal for them, but not for tax fairness or the General Fund. Tell your fellow legislators you support changes to GILTI and FDII.
Sources:
ITEP’s Top 100 users of offshore shell games names the 100 biggest users in 2017. Likely all of whom do business with Oregonians. It shows tax avoidance by Intel at $46.4 billion and Nike at $12.2 billion https://itep.org/offshoreshellgames2017/
Hedge funds, private equity firms and investment partnerships use of tax havens
https://taxpolicycenter.org/taxvox/4-trillion-us-wealth-stashed-overseas-much-it-tax-havens
AmazonWikipedia.https://en.wikipedia.org/wiki/Amazon_tax_avoidance#:~:text=%5B1%5D%20According%20to%20a%20report,US%20during%20the%20same%20period.
Facebook https://itep.org/fact-sheet-facebook-and-tax-avoidance/
Send your email !
January 16, 2026
Here’s what Jody sent to her two state legislators on the tax haven legislation. Please sent it or your own words to your two legislators. Find their email here: Legislator Lookup – oregonlegislature.gov Don’t just forward this to them. It’s far better to send an email.
We need your vote to make the tax changes
for global corporations using GILTI and FDII
Of course, the business community will lobby you to focus on depreciation. They only lose the time value of money with that provision. You should do both changes to corporate taxation. But the NCTI (GILTI) and D/C FDDEI (FDII) changes are by far the most important. They will be the most productive over time, providing nearly $400 million a biennium in new revenue going forward. And will significantly increase tax fairness by reducing corporate tax avoidance by global corporations. It will not impact local Oregon companies that do not use overseas tax havens.
For example, here’s some information about tax avoidance by Oregon’s data center owners.
Each of the big data center developers in eastern Oregon has long been known as a user of tax havens: Apple, Google/Alphabet, Facebook/Meta, Amazon/AWS as well as Adobe in Hillsboro. So, of course, are Intel, Nike, Starbucks and a whole host of other big global companies.
Trillions more are held in offshore tax havens by hedge funds, private equity firms and investment partnerships, where the tech bros and others invest their funds. These are the owners of GTS, Flexential and Stack each of which has five or more data centers in Hillsboro.
Amazon (with 62 data centers in eastern Oregon) is amongst the worst according to Wikipedia, paying 12% rather than 35% in federal taxes and therefore 2.6% rather than 7.6% in Oregon taxes.
Meta/Facebook (with 11 data centers in Prineville) is famous for its use of Ireland and the Caymen Islands as tax havens.
The business community will lobby you to focus on depreciation. It’s the best deal for them, but not for tax fairness or the General Fund. Tell your fellow legislators you support changes to GILTI and FDII.
Sources:
ITEP’s Top 100 users of offshore shell games names the 100 biggest users in 2017. Likely all of whom do business with Oregonians. It shows tax avoidance by Intel at $46.4 billion and Nike at $12.2 billion https://itep.org/offshoreshellgames2017/
Hedge funds, private equity firms and investment partnerships use of tax havens
https://taxpolicycenter.org/taxvox/4-trillion-us-wealth-stashed-overseas-much-it-tax-havens
AmazonWikipedia.https://en.wikipedia.org/wiki/Amazon_tax_avoidance#:~:text=%5B1%5D%20According%20to%20a%20report,US%20during%20the%20same%20period.
Facebook https://itep.org/fact-sheet-facebook-and-tax-avoidance/
Voices needed on Oregon Corporate Tax Give-A-Ways
January 12, 2026
Oregon faces the loss of nearly $900 million in already budgeted revenue funds for education and other essential services. This is due, in part, to changes in the corporate tax structure enacted in the Big Beautiful Bill.
It is essential that we pressure legislators to act on this. We understand they don’t currently have this issue on their list of things to accomplish in the coming session. But the list is still in flux.
They need to know constituents are watching to see what they do. Please email them now and ask at their town halls about addressing losses in Corporate taxed revenue derived from Foreign intangible income and Global intangible Income: known as Foreign Derived Intangible Income (FDII) and Global Intangible Low Taxed Income (GILTI). FDII is a tax deduction for Corporations and GILTI contains flagrant loopholes.
You don’t need to explain these to your representative. Just let them know that Oregon must disconnect from these bad federal policies by eliminating the FDII in Oregon and increasing the GILTI for Oregon schools and our safety net.
By getting rid of FDII and increasing GILTI to at least 50 percent, Oregon would realize an estimated $380 million in a full biennium and about $190 million for the current 25-27 budget.
It’s easy to look up who your own legislators are at Legislator Lookup – oregonlegislature.gov
If you know who they are, the email addresses for Oregon legislators follow this pattern:
Sen.KateLieber@OregonLegislature.Gov and Rep.JulieFahey@oregonlegislature.gov I’m sure you see the pattern.
Now, before the legislative session begins in February, is the best time to reach out on this issue.
Please see this link provided by the Oregon Center for Public Policy for an in-depth discussion: https://www.ocpp.org/2025/11/12/corporations-profits-overseas-tax
News report – Oregon property tax deferral program declining participation…
January 5, 2026
A decades-old Oregon program that allows seniors and disabled homeowners to defer property taxes has seen participation drop dramatically. – KPTV
Send your email !
January 16, 2026
Here’s what Jody sent to her two state legislators on the tax haven legislation. Please sent it or your own words to your two legislators. Find their email here: Legislator Lookup – oregonlegislature.gov Don’t just forward this to them. It’s far better to send an email.
We need your vote to make the tax changes
for global corporations using GILTI and FDII
Of course, the business community will lobby you to focus on depreciation. They only lose the time value of money with that provision. You should do both changes to corporate taxation. But the NCTI (GILTI) and D/C FDDEI (FDII) changes are by far the most important. They will be the most productive over time, providing nearly $400 million a biennium in new revenue going forward. And will significantly increase tax fairness by reducing corporate tax avoidance by global corporations. It will not impact local Oregon companies that do not use overseas tax havens.
For example, here’s some information about tax avoidance by Oregon’s data center owners.
Each of the big data center developers in eastern Oregon has long been known as a user of tax havens: Apple, Google/Alphabet, Facebook/Meta, Amazon/AWS as well as Adobe in Hillsboro. So, of course, are Intel, Nike, Starbucks and a whole host of other big global companies.
Trillions more are held in offshore tax havens by hedge funds, private equity firms and investment partnerships, where the tech bros and others invest their funds. These are the owners of GTS, Flexential and Stack each of which has five or more data centers in Hillsboro.
Amazon (with 62 data centers in eastern Oregon) is amongst the worst according to Wikipedia, paying 12% rather than 35% in federal taxes and therefore 2.6% rather than 7.6% in Oregon taxes.
Meta/Facebook (with 11 data centers in Prineville) is famous for its use of Ireland and the Caymen Islands as tax havens.
The business community will lobby you to focus on depreciation. It’s the best deal for them, but not for tax fairness or the General Fund. Tell your fellow legislators you support changes to GILTI and FDII.
Sources:
ITEP’s Top 100 users of offshore shell games names the 100 biggest users in 2017. Likely all of whom do business with Oregonians. It shows tax avoidance by Intel at $46.4 billion and Nike at $12.2 billion https://itep.org/offshoreshellgames2017/
Hedge funds, private equity firms and investment partnerships use of tax havens
https://taxpolicycenter.org/taxvox/4-trillion-us-wealth-stashed-overseas-much-it-tax-havens
AmazonWikipedia.https://en.wikipedia.org/wiki/Amazon_tax_avoidance#:~:text=%5B1%5D%20According%20to%20a%20report,US%20during%20the%20same%20period.
Facebook https://itep.org/fact-sheet-facebook-and-tax-avoidance/
Send your email !
January 16, 2026
Here’s what Jody sent to her two state legislators on the tax haven legislation. Please sent it or your own words to your two legislators. Find their email here: Legislator Lookup – oregonlegislature.gov Don’t just forward this to them. It’s far better to send an email.
We need your vote to make the tax changes
for global corporations using GILTI and FDII
Of course, the business community will lobby you to focus on depreciation. They only lose the time value of money with that provision. You should do both changes to corporate taxation. But the NCTI (GILTI) and D/C FDDEI (FDII) changes are by far the most important. They will be the most productive over time, providing nearly $400 million a biennium in new revenue going forward. And will significantly increase tax fairness by reducing corporate tax avoidance by global corporations. It will not impact local Oregon companies that do not use overseas tax havens.
For example, here’s some information about tax avoidance by Oregon’s data center owners.
Each of the big data center developers in eastern Oregon has long been known as a user of tax havens: Apple, Google/Alphabet, Facebook/Meta, Amazon/AWS as well as Adobe in Hillsboro. So, of course, are Intel, Nike, Starbucks and a whole host of other big global companies.
Trillions more are held in offshore tax havens by hedge funds, private equity firms and investment partnerships, where the tech bros and others invest their funds. These are the owners of GTS, Flexential and Stack each of which has five or more data centers in Hillsboro.
Amazon (with 62 data centers in eastern Oregon) is amongst the worst according to Wikipedia, paying 12% rather than 35% in federal taxes and therefore 2.6% rather than 7.6% in Oregon taxes.
Meta/Facebook (with 11 data centers in Prineville) is famous for its use of Ireland and the Caymen Islands as tax havens.
The business community will lobby you to focus on depreciation. It’s the best deal for them, but not for tax fairness or the General Fund. Tell your fellow legislators you support changes to GILTI and FDII.
Sources:
ITEP’s Top 100 users of offshore shell games names the 100 biggest users in 2017. Likely all of whom do business with Oregonians. It shows tax avoidance by Intel at $46.4 billion and Nike at $12.2 billion https://itep.org/offshoreshellgames2017/
Hedge funds, private equity firms and investment partnerships use of tax havens
https://taxpolicycenter.org/taxvox/4-trillion-us-wealth-stashed-overseas-much-it-tax-havens
AmazonWikipedia.https://en.wikipedia.org/wiki/Amazon_tax_avoidance#:~:text=%5B1%5D%20According%20to%20a%20report,US%20during%20the%20same%20period.
Facebook https://itep.org/fact-sheet-facebook-and-tax-avoidance/
Voices needed on Oregon Corporate Tax Give-A-Ways
January 12, 2026
Oregon faces the loss of nearly $900 million in already budgeted revenue funds for education and other essential services. This is due, in part, to changes in the corporate tax structure enacted in the Big Beautiful Bill.
It is essential that we pressure legislators to act on this. We understand they don’t currently have this issue on their list of things to accomplish in the coming session. But the list is still in flux.
They need to know constituents are watching to see what they do. Please email them now and ask at their town halls about addressing losses in Corporate taxed revenue derived from Foreign intangible income and Global intangible Income: known as Foreign Derived Intangible Income (FDII) and Global Intangible Low Taxed Income (GILTI). FDII is a tax deduction for Corporations and GILTI contains flagrant loopholes.
You don’t need to explain these to your representative. Just let them know that Oregon must disconnect from these bad federal policies by eliminating the FDII in Oregon and increasing the GILTI for Oregon schools and our safety net.
By getting rid of FDII and increasing GILTI to at least 50 percent, Oregon would realize an estimated $380 million in a full biennium and about $190 million for the current 25-27 budget.
It’s easy to look up who your own legislators are at Legislator Lookup – oregonlegislature.gov
If you know who they are, the email addresses for Oregon legislators follow this pattern:
Sen.KateLieber@OregonLegislature.Gov and Rep.JulieFahey@oregonlegislature.gov I’m sure you see the pattern.
Now, before the legislative session begins in February, is the best time to reach out on this issue.
Please see this link provided by the Oregon Center for Public Policy for an in-depth discussion: https://www.ocpp.org/2025/11/12/corporations-profits-overseas-tax
News report – Oregon property tax deferral program declining participation…
January 5, 2026
A decades-old Oregon program that allows seniors and disabled homeowners to defer property taxes has seen participation drop dramatically. – KPTV
Send your email !
January 16, 2026
Here’s what Jody sent to her two state legislators on the tax haven legislation. Please sent it or your own words to your two legislators. Find their email here: Legislator Lookup – oregonlegislature.gov Don’t just forward this to them. It’s far better to send an email.
We need your vote to make the tax changes
for global corporations using GILTI and FDII
Of course, the business community will lobby you to focus on depreciation. They only lose the time value of money with that provision. You should do both changes to corporate taxation. But the NCTI (GILTI) and D/C FDDEI (FDII) changes are by far the most important. They will be the most productive over time, providing nearly $400 million a biennium in new revenue going forward. And will significantly increase tax fairness by reducing corporate tax avoidance by global corporations. It will not impact local Oregon companies that do not use overseas tax havens.
For example, here’s some information about tax avoidance by Oregon’s data center owners.
Each of the big data center developers in eastern Oregon has long been known as a user of tax havens: Apple, Google/Alphabet, Facebook/Meta, Amazon/AWS as well as Adobe in Hillsboro. So, of course, are Intel, Nike, Starbucks and a whole host of other big global companies.
Trillions more are held in offshore tax havens by hedge funds, private equity firms and investment partnerships, where the tech bros and others invest their funds. These are the owners of GTS, Flexential and Stack each of which has five or more data centers in Hillsboro.
Amazon (with 62 data centers in eastern Oregon) is amongst the worst according to Wikipedia, paying 12% rather than 35% in federal taxes and therefore 2.6% rather than 7.6% in Oregon taxes.
Meta/Facebook (with 11 data centers in Prineville) is famous for its use of Ireland and the Caymen Islands as tax havens.
The business community will lobby you to focus on depreciation. It’s the best deal for them, but not for tax fairness or the General Fund. Tell your fellow legislators you support changes to GILTI and FDII.
Sources:
ITEP’s Top 100 users of offshore shell games names the 100 biggest users in 2017. Likely all of whom do business with Oregonians. It shows tax avoidance by Intel at $46.4 billion and Nike at $12.2 billion https://itep.org/offshoreshellgames2017/
Hedge funds, private equity firms and investment partnerships use of tax havens
https://taxpolicycenter.org/taxvox/4-trillion-us-wealth-stashed-overseas-much-it-tax-havens
AmazonWikipedia.https://en.wikipedia.org/wiki/Amazon_tax_avoidance#:~:text=%5B1%5D%20According%20to%20a%20report,US%20during%20the%20same%20period.
Facebook https://itep.org/fact-sheet-facebook-and-tax-avoidance/
Send your email !
January 16, 2026
Here’s what Jody sent to her two state legislators on the tax haven legislation. Please sent it or your own words to your two legislators. Find their email here: Legislator Lookup – oregonlegislature.gov Don’t just forward this to them. It’s far better to send an email.
We need your vote to make the tax changes
for global corporations using GILTI and FDII
Of course, the business community will lobby you to focus on depreciation. They only lose the time value of money with that provision. You should do both changes to corporate taxation. But the NCTI (GILTI) and D/C FDDEI (FDII) changes are by far the most important. They will be the most productive over time, providing nearly $400 million a biennium in new revenue going forward. And will significantly increase tax fairness by reducing corporate tax avoidance by global corporations. It will not impact local Oregon companies that do not use overseas tax havens.
For example, here’s some information about tax avoidance by Oregon’s data center owners.
Each of the big data center developers in eastern Oregon has long been known as a user of tax havens: Apple, Google/Alphabet, Facebook/Meta, Amazon/AWS as well as Adobe in Hillsboro. So, of course, are Intel, Nike, Starbucks and a whole host of other big global companies.
Trillions more are held in offshore tax havens by hedge funds, private equity firms and investment partnerships, where the tech bros and others invest their funds. These are the owners of GTS, Flexential and Stack each of which has five or more data centers in Hillsboro.
Amazon (with 62 data centers in eastern Oregon) is amongst the worst according to Wikipedia, paying 12% rather than 35% in federal taxes and therefore 2.6% rather than 7.6% in Oregon taxes.
Meta/Facebook (with 11 data centers in Prineville) is famous for its use of Ireland and the Caymen Islands as tax havens.
The business community will lobby you to focus on depreciation. It’s the best deal for them, but not for tax fairness or the General Fund. Tell your fellow legislators you support changes to GILTI and FDII.
Sources:
ITEP’s Top 100 users of offshore shell games names the 100 biggest users in 2017. Likely all of whom do business with Oregonians. It shows tax avoidance by Intel at $46.4 billion and Nike at $12.2 billion https://itep.org/offshoreshellgames2017/
Hedge funds, private equity firms and investment partnerships use of tax havens
https://taxpolicycenter.org/taxvox/4-trillion-us-wealth-stashed-overseas-much-it-tax-havens
AmazonWikipedia.https://en.wikipedia.org/wiki/Amazon_tax_avoidance#:~:text=%5B1%5D%20According%20to%20a%20report,US%20during%20the%20same%20period.
Facebook https://itep.org/fact-sheet-facebook-and-tax-avoidance/
Voices needed on Oregon Corporate Tax Give-A-Ways
January 12, 2026
Oregon faces the loss of nearly $900 million in already budgeted revenue funds for education and other essential services. This is due, in part, to changes in the corporate tax structure enacted in the Big Beautiful Bill.
It is essential that we pressure legislators to act on this. We understand they don’t currently have this issue on their list of things to accomplish in the coming session. But the list is still in flux.
They need to know constituents are watching to see what they do. Please email them now and ask at their town halls about addressing losses in Corporate taxed revenue derived from Foreign intangible income and Global intangible Income: known as Foreign Derived Intangible Income (FDII) and Global Intangible Low Taxed Income (GILTI). FDII is a tax deduction for Corporations and GILTI contains flagrant loopholes.
You don’t need to explain these to your representative. Just let them know that Oregon must disconnect from these bad federal policies by eliminating the FDII in Oregon and increasing the GILTI for Oregon schools and our safety net.
By getting rid of FDII and increasing GILTI to at least 50 percent, Oregon would realize an estimated $380 million in a full biennium and about $190 million for the current 25-27 budget.
It’s easy to look up who your own legislators are at Legislator Lookup – oregonlegislature.gov
If you know who they are, the email addresses for Oregon legislators follow this pattern:
Sen.KateLieber@OregonLegislature.Gov and Rep.JulieFahey@oregonlegislature.gov I’m sure you see the pattern.
Now, before the legislative session begins in February, is the best time to reach out on this issue.
Please see this link provided by the Oregon Center for Public Policy for an in-depth discussion: https://www.ocpp.org/2025/11/12/corporations-profits-overseas-tax
News report – Oregon property tax deferral program declining participation…
January 5, 2026
A decades-old Oregon program that allows seniors and disabled homeowners to defer property taxes has seen participation drop dramatically. – KPTV