OAR 123-670-0090: Temporary rule language in effect until 12/01/2026. Business Data Confidentiality and Reporting

(1) Purpose. This rule establishes requirements governing the confidentiality of information submitted by taxpayers in connection with QJCTC applications and certifications under these rules, and OBDD's obligations for annual public reporting on program outcomes. Information submitted to OBDD under these rules is confidential business information and may be used by OBDD only for purposes of administering the QJCTC certification program. Annual reporting by OBDD is limited to aggregate, anonymized program data and does not include taxpayer-specific information. (2) Confidentiality. (a) Information received by OBDD from taxpayers pursuant to these rules, including application materials, employment and wage worksheets, supporting documentation, and any other information submitted in connection with a QJCTC application or certification, may be used by OBDD only for the purpose of certification and administration of the QJCTC program. (b) OBDD shall disclose taxpayer-specific information to DOR as required under ORS 315.058. OBDD may disclose taxpayer-specific information to other entities only if the information is sufficiently aggregated or anonymized to protect the identity and confidential business information of individual taxpayers. (c) Access to taxpayer-submitted information within OBDD shall be limited to staff whose functions require access for purposes of certification and administration of the QJCTC program, consistent with role-based access controls established by OBDD. (d) Nothing in this rule prohibits OBDD from disclosing aggregate, anonymized program data for purposes of reporting, transparency, or program evaluation, provided that such disclosure does not identify or allow identification of individual taxpayers or their confidential business information. (e) Annual Reporting. Consistent with OAR 123-670-0060(8), OBDD shall publish annually on its website aggregate program data including the total amount of credits certified, the number of approved and denied applications, the number of certified taxpayers by qualified industry sector, and whether a proportionate reduction was applied.