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Words near each other
・ Oregon Department of Aviation
・ Oregon Department of Consumer and Business Services
・ Oregon Department of Corrections
・ Oregon Department of Education
・ Oregon Department of Energy
・ Oregon Department of Environmental Quality
・ Oregon Department of Fish & Wildlife v. Klamath Indian Tribe
・ Oregon Department of Fish and Wildlife
・ Oregon Department of Forestry
・ Oregon Ballot Measure 31 (2004)
・ Oregon Ballot Measure 36 (1996)
・ Oregon Ballot Measure 36 (2004)
・ Oregon Ballot Measure 38 (2004)
・ Oregon Ballot Measure 39 (2006)
・ Oregon Ballot Measure 40 (1996) and subsequent measures
Oregon Ballot Measure 41 (2006)
・ Oregon Ballot Measure 43 (2006)
・ Oregon Ballot Measure 44 (1996)
・ Oregon Ballot Measure 44 (2006)
・ Oregon Ballot Measure 48 (2006)
・ Oregon Ballot Measure 49 (1997)
・ Oregon Ballot Measure 5 (1990)
・ Oregon Ballot Measure 50 (2007)
・ Oregon Ballot Measure 51 (2008)
・ Oregon Ballot Measure 52 (2008)
・ Oregon Ballot Measure 53 (2008)
・ Oregon Ballot Measure 54 (2008)
・ Oregon Ballot Measure 55 (2008)
・ Oregon Ballot Measure 56 (2008)
・ Oregon Ballot Measure 57 (2008)


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Oregon Ballot Measure 41 (2006) : ウィキペディア英語版
Oregon Ballot Measure 41 (2006)

Oregon ballot measure 41 was one of two unsuccessful ballot measures sponsored by the Taxpayers Association of Oregon (TAO) on the November 7, 2006 general election ballot. If passed it would have allowed a state income tax deduction equal to Federal exemptions deduction to substitute for state exemption credit on a persons state income tax filing.
==Background==
To determine taxable income for federal personal income tax, taxpayers generally may claim deduction ($3,100 maximum in 2004) for each exemption; exemption exists for taxpayer, spouse, each dependent. For state income tax purposes, taxpayers currently may not claim deductions based on federal return's exemptions but may subtract exemption credit ($151 in 2004, multiplied by number of federally allowed exemptions) from state income tax liability. Measure 41 was an Initiated state statute ballot measure which would have authorized a deduction on state income tax return for each dependent, taxpayer, and spouse claimed as exemption on federal return. The deduction was stipulated that it shall be no less than total deduction for all exemptions on federal return. An exemption credit may have been substituted for the deduction if lower tax resulted. It would have reduced revenue available for state expenditures and provided no replacement revenue. It was similar to Ballot Measure 88, rejected in the general election of 2000.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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