The Legislative Revenue Office (LRO) is a permanent, non-partisan legislative service agency. It provides research and analysis on tax policy and school finance issues for legislators, legislative committees, and their staffs.
The LRO also provides revenue impact statements on legislative measures that affect state or local revenue. Legislative committees staffed by the LRO are the
Senate Finance & Revenue Committee, and the
House Revenue Committee.
The office was established in law by the 1975 Legislature. Its authority and functions are specified in ORS 173.800 through ORS 173.850.