Statement of purpose. For each proposed legislative measure that is submitted for filing and that creates a tax credit or provides for expanded allowance, in amount or duration, of tax credit, the chief sponsor or a proponent of the measure shall submit to a legislative committee related to revenue a statement of purpose. In the statement of purpose, the chief sponsor or proponent shall address at a minimum the items forming the basis of the report required under ORS 315.051. [2015 c.641 §2]

ORS 315.044 — under Chapter 315.