(1) The Governor, during the preparation of the Governor’s budget and before its submission to the Legislative Assembly, shall identify each tax expenditure that has a full or partial sunset that, if allowed to take effect, will have a fiscal impact on the state or on school districts for the next biennium, and shall prepare a recommendation as to each tax expenditure identified under this paragraph that indicates the Governor’s opinion on whether the full or partial sunset of the tax expenditure should be allowed to take effect as scheduled or should be revised to a different date.\n(2) As used in this section:\n(a) 'Full sunset' means any provision that completely eliminates an existing tax expenditure on a specified date.\n(b) 'Partial sunset' means any provision that reduces the amount of an existing tax expenditure or that alters the eligibility requirements for the expenditure as of a specified date. [Amended by 1995 c.746 §67; 2016 c.117 §18]
Oregon Legal Code