72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
Enrolled
House Joint Memorial 5
Sponsored by Representative JENSON; Representatives DINGFELDER,
GARRARD, HOPSON, KAFOURY, KNOPP, MABREY, Senators BROWN,
CLARNO, FERRIOLI, METSGER, NELSON
To the Senate and the House of Representatives of the United
States of America, in Congress assembled:
We, your memorialists, the Seventy-second Legislative Assembly
of the State of Oregon, in legislative session assembled,
respectfully represent as follows:
Whereas in 1993, Congress created two tax incentives to
encourage investment and employment on Indian reservations; and
Whereas taxpayers may accelerate depreciation of business
property located on an Indian reservation only for property
placed in service before January 1, 2004; and
Whereas taxpayers may claim a tax credit for wages paid to an
employee who works on an Indian reservation and who is an
enrolled member of an Indian tribe, or the spouse of an enrolled
member of an Indian tribe, only for wages paid before January 1,
2004; now, therefore,
Be It Resolved by the Legislative Assembly of the State of
Oregon:
(1) The Congress of the United States is respectfully requested
to extend the applicability of the federal laws that provide
accelerated depreciation and employment tax credits so that
businesses will continue to make investments and employment
choices that benefit Indian reservations and members of Indian
tribes.
(2) A copy of this memorial shall be sent to each member of the
Oregon Congressional Delegation.
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Adopted by House March 18, 2003
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Chief Clerk of House
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Speaker of House
Adopted by Senate May 9, 2003
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President of Senate
Enrolled House Joint Memorial 5 (HJM 5-INTRO) Page 1