Measure 97 is Oregon’s chance to make game-changing investments in our schools and vital services by holding large and out-of-state corporations accountable to paying their fair share.

  • Oregon ranks dead last in corporate taxes¹
  • Measure 97 will increase the corporate minimum tax only for large corporations with annual Oregon sales above $25 million²
  • By law the new revenue will be dedicated to early childhood and K-12 education, health care, and senior services³

Use this page as a resource for background information on Measure 97.

Measure Text

Click here to read the full text of Measure 97.


The following reports are important pieces of research that explain Measure 97. Combined, they give a clear introduction as to why it’s so important that we pass Measure 97.

A Better Oregon

The Big Corporate Playbook

Decades of Disinvestment: The State of School Funding In Oregon

Parents, Teachers Call On State To Address $7.6 Billion In Deferred Maintenance

Side-by-Side Shopping Cart Study

¹Anderson Economic Group, 2015 State Business Tax Burden Rankings
²Oregon Secretary of State
³Oregon Secretary of State