Voluntary Self-Identification of Race and Ethnicity: Use of Tax Return and Account Information

# (1)

(1) For tax years beginning on or after January 1, 2024, the department must provide a schedule (form), as required under ORS 316.366, for Oregon taxpayers and non-filing Oregonians to provide information about their race and ethnicity voluntarily ("Voluntary Self-Identification" or "VSI" data).

# (2)

(2) Filing the form and providing the VSI data is voluntary.

# (3)

(3) The department will use VSI data collected for only the following purposes:

(a) The development of racial impact statements;

(b) The analysis of proposed administrative rules and budget requests; and

(c) Responding to certain requests for information from the Legislative Assembly.

# (4)

(4) If the form is completed and filed, the department may use the filers' Social Security numbers (SSN) or individual taxpayer identification numbers (ITIN) to match tax return and account information to VSI data for the purposes described in section (3) of this rule. If no form is filed, the department will not use SSNs or ITINs for those purposes.

# (5)

(5) The staff of the Legislative Revenue Office and the division of the Oregon Department of Administrative Services that serves as office of economic analysis data may also access and use VSI data in the analysis of revenue policy.