Uniform Administration of Metro’s Supportive Housing Services and Multnomah County’s Preschool for All Personal Income Taxes

Information
Tax Administration Policy for Multnomah County Preschool for All (PFA) and Metro Supportive Housing Services (SHS) Personal Income Taxes related to the uniform administration of the personal income taxes.

Tax Administration Policy - Uniform Administration of Metro’s Supportive Housing Services and Multnomah County’s Preschool for All Personal Income Taxes

Metro’s Supportive Housing Services and Multnomah County’s Preschool for All personal income taxes were enacted for tax years beginning on or after January 1, 2021. Both generally conform to the State of Oregon’s statutes and rules imposing taxes on or measured by net income and are administered by the City of Portland’s Revenue Division.

The Division intends to administer both personal income tax programs in conformity with each other. Where the code or rules of one are silent the Division will first look to the other for guidance. Where both are silent the Division will look to Oregon’s statute and rules for guidance. 

08/31/2022                                          ______Thomas Lannom_____
Date                                                      Revenue Division Director

Adopted: 08/31/2022