1. What Does "Closing Corporate Tax Loopholes" Mean?

It means stopping big corporations from dodging Oregon taxes through the single-sales-factor formula (which ignores property and payroll) and offshore profit-shifting. By returning to a more balanced approach — counting the extent of a company's in-state activities — Oregon can collect taxes that currently slip away.

2. Why Does This Matter for PPS?

We're not vocal enough. "Advocacy" is a waste of time; our crisis demands activism. This is what activism sounds like. When corporations don't pay their fair share, the state's overall budget suffers, leading to chronic underfunding for districts like PPS. A more substantial state revenue stream means more money flowing into the State School Fund, which helps PPS hire more teachers, reduce class sizes, and compete with private schools.

3. Who's Benefiting from the Current Loopholes?

Big players like Intel or Nike reportedly enjoy highly favorable tax arrangements in Oregon (see SGB Media Online). State laws also allow companies to claim special deals that can last decades. Meanwhile, PPS and other districts scramble for adequate funding year after year.

4. What Specific Reforms Are We Talking About?

• Repealing Single-Sales-Factor: This formula taxes corporations only on their sales in Oregon, ignoring their in-state payroll and property.

• Ending Special Long-Term Tax Guarantees: No more locked-in low rates for 30 years.

• Restoring the Throwback Rule: So companies pay Oregon tax on out-of-state sales not taxed elsewhere.

• Adopting Complete Reporting: Companies must report worldwide profits and apportion a fair share to Oregon (see Oregon Center for Public Policy for more on how this can raise up to $550 million every two years).

• Mandating Public Disclosure: Making corporate tax payments and breaks transparent to deter abuse.

5. Is There Really That Much Revenue on the Table?

Yes. Estimates suggest closing these loopholes could raise around a billion dollars annually in additional revenue. The Oregon Center for Public Policy points out that global profit reporting alone might pull in $550 million per biennium (see OCPP)—money that could be redirected to schools.

6. How Does This Relate to Portland's High Cost of Living?

Portland, especially PPS, sees elevated operational costs — teacher salaries, student services, and facility maintenance — because of the city's cost of living. If corporations in Oregon paid their fair share, PPS wouldn't have to constantly rely on local levies or budget cuts to stay afloat.

7. What Actions Can PPS Take to Make This Happen?

1. Draft and Champion Legislative Proposals: Work with local lawmakers to sponsor bills that repeal single-sales-factor apportionment, restore the throwback rule, and require complete reporting.

2. Pursue Public Resolutions: The PPS Board can pass formal resolutions demanding the closure of corporate tax loopholes, using the district's platform to push for statewide changes.

3. Coordinate with Other Districts: Partner with other Oregon school districts and education advocates to form a coalition amplifying the urgency of these reforms.

4. Publish Transparent Budget Impacts: Show how much PPS can gain if corporate loopholes close—illustrating that these aren't abstract policy tweaks but real dollars that can improve classrooms and reduce class sizes.

8. Isn't This a Statewide Issue?

Yes... and? PPS is a major stakeholder in how Oregon budgets its education dollars. It can influence the debate in Salem by taking a strong stance and highlighting how current loopholes directly harm local students and families.