Title: Chase v. Myers
Citation: N/A
Docket Number: S45509
State: Oregon
Issuer: Oregon Supreme Court
Date: September 17, 1998

Filed: September 17, 1998

IN THE SUPREME COURT OF THE STATE OF OREGON

JOHN CHASE and JAMES SAGER,

	Petitioners,

	v.

HARDY MYERS, Attorney
General, State of Oregon,

	Respondent.

(SC S45509)

	En Banc

	On petition to review ballot title.

	Argued and submitted September 9, 1998.

	Margaret S. Olney, Portland, argued the cause for
petitioners.  Paul B. Gamson, of Smith, Gamson, Diamond &amp; Olney,
filed the petition.

	Janet A. Metcalf, Assistant Attorney General, Salem, argued
the cause for respondent.  Erika L. Hadlock, Assistant Attorney
General, Hardy Myers, Attorney General, and Michael D. Reynolds,
Solicitor General, filed the response.

	PER CURIAM

	Ballot title certified.  This decision shall become
effective in accordance with ORAP 11.30(10).

	PER CURIAM

	This is a ballot title review proceeding brought
pursuant to ORS 250.085(2).  Petitioners are electors who timely
submitted written comments concerning the content of the
Secretary of State's draft ballot title and who therefore are
entitled to seek review of the ballot title certified by the
Attorney General.  See ORS 250.085(2) (setting that standard).

	We have considered each of petitioners' arguments
concerning the ballot title certified by the Attorney General. 
We conclude that none of those arguments establishes that the
Attorney General's certified ballot title fails to comply
substantially with the standards for such ballot titles set out
in ORS 250.035(2)(a) to (d).  Accordingly, we certify to the
Secretary of State the following ballot title:

		MAKES FEDERAL INCOME TAXES FULLY DEDUCTIBLE ON     
OREGON TAX RETURNS

		RESULT OF "YES" VOTE:  "Yes" vote makes all
federal income taxes deductible on Oregon personal,
corporate income tax returns.

		RESULT OF "NO" VOTE:  "No" vote retains current
system limiting federal income tax deduction on Oregon
income tax returns.

		SUMMARY:  Under current Oregon law, personal
income tax payers, including individuals, may take
deduction for money paid in federal income tax;
deduction generally limited to $3000.  Currently,
corporations paying Oregon income tax do not get any
deduction for federal income tax.  Measure makes entire
amount of federal income tax paid by personal and
corporate income taxpayers a deduction on the
taxpayers' Oregon income tax returns.  Deduction
available in year federal taxes were paid.  Measure
effective in tax years starting on or after January 1,
2000.

	Ballot title certified.  This decision shall become
effective in accordance with ORAP 11.30(10).