(2) The Legislative Revenue Officer shall identify those credits under subsection (1) of this section:
(a) For which the revenue impact exceeds the projected revenue impact by at least 10 percent; and
(b) That may be claimed in tax years beginning on or after January 1 of the next even year.
(3) During the odd-numbered year regular session, a legislative committee related to revenue shall consider all tax credits that are identified under subsection (2) of this section at a public hearing conducted by the committee. [2015 c.641 §3]
Note: 315.047 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.