TL;DR (generated · confidence: high)

This slide documents the methodology for calculating overall tax burden in a multi-state comparison. The analysis includes nine tax categories: federal income tax (after Child Tax Credit), FICA employee share, state personal income tax, state payroll taxes (Paid Leave, STT, PFML, Cares, SDI), state and local sales tax, Oregon kicker credit (15% weighted average), Idaho grocery credit, and Oregon CAT and Washington B&O pass-throughs (60% consumer burden). It excludes property tax due to locality variation, selective excises, employer payroll costs, unemployment insurance, health insurance contributions, and Portland-specific taxes.

Key points (each cites a PDF page):

Included: Federal income tax (after Child Tax Credit), FICA employee (6.2% Social Security, 1.45% Medicare), state income tax (p. 430)
Included: State payroll taxes (Paid Leave, STT, PFML, Cares, SDI), state and local sales tax, Idaho grocery credit (p. 430)
Included: Oregon CAT pass-through (60% consumer burden), Washington B&O pass-through, Oregon kicker credit (15% weighted average) (p. 430)
Excluded: Property tax because it varies materially by locality and home value, and varies within households at same income level (p. 430)
Excluded: Selective excise taxes (gasoline, alcohol, tobacco), employer-paid federal payroll (FUTA, employer FICA share), unemployment insurance (p. 430)
Excluded: Employer health insurance contributions, Portland local income taxes (SHS, PFA), TriMet payroll tax due to scope or variation (p. 430)

Amounts: 6.2% · 1.45% · 15% · 60% · Programs: Child Tax Credit · FICA · Social Security · Medicare · Paid Leave · STT · Parties: TriMet

Slide 30: Took a comprehensive approach to quantifying overall tax burden

Took a comprehensive approach to quantifying overall tax burden Included Excluded ✗ Property tax — varies materially by locality and ✓ Federal income tax (after Child Tax Credit) home value ✓ FICA (employee share: 6.2% SS + 1.45% Medicare) ✗ Selective excise (gasoline, alcohol, tobacco) ✓ State personal income tax ✗ Employer-paid federal payroll (FUTA, employer share of FICA) ✓ Oregon kicker credit (weighted average 15%) ✗ Unemployment insurance (employer experience-rated, varies) ✓ State payroll taxes (Paid Leave, STT, PFML, Cares, SDI) ✗ Employer health insurance contributions ✓ State + local sales tax ✗ Portland local income taxes (SHS, PFA) ✓ Idaho grocery credit ✗ TriMet payroll tax (Portland Metro only — statewide Oregon scope) ✓ Oregon CAT pass-through (60% borne by consumers) ✓ Washington B&O pass-through (analogous to CAT) Property taxes are not included because it is unclear that they meaningfully vary across states, they also vary within HHs in the same income range. For example, a HH on a low fixed income with wealth may own a high value home without a mortgage. For renter households, some high-income households choose to spend less than 30% of their income on rent, and lower income households are often severely cost burdened, spending more than 50% of their income on rent.

Parent: Section 2: Tax Burden · PDF: p. 430