Oregon Ballot Measure 118

Ballot Measure 118

Corporate Tax Revenue Rebate for Residents Initiative: Increases highest corporate minimum taxes; distributes revenue to eligible individuals; state replaces reduced federal benefits.
Results
Choice Votes  % Yes 477,516 22.53% No 1,641,682 77.47%
No   80-90%   70-80%

Oregon Ballot Measure 118, the Corporate Tax Revenue Rebate for Residents Initiative, was a proposed Oregon state initiative that was decided by voters as part of the 2024 Oregon elections on November 5, 2024. ^{[1] [2]}

If accepted, the measure would have increased the state corporate minimum tax to 3% on businesses with sales of more than $25 million, and then used those funds to give a tax rebate of $1,600 to all Oregonians regardless of their income level.

The measure received overwhelming opposition from Oregon politicians across the political spectrum (including Governor Tina Kotek and State Treasurer Tobias Read), public policy organizations, and businesses. ^{[3] [4] [5]} Opponents of the measure believe that an increased sales tax would be passed on to consumers through price increases, and criticized the tax rebate for its lack of income or age test (i.e. that even Oregon billionaires like Phil Knight or Tim Boyle would receive an annual check). ^[6] The primary donors who supported the bill are Californian residents who wish to promote the idea of a universal basic income. ^{[5] [7]}

Polling

Poll source	Date(s) administered	Sample size [a]	Margin of error	For Measure 118	Against Measure 118	Undecided
Public Policy Polling (D) [8] [b]	October 16–17, 2024	716 (LV)	± 3.7%	29%	54%	17%

1. Key:
   A – all adults
   RV – registered voters
   LV – likely voters
   V – unclear
2. This poll was sponsored by the Northwest Progressive Institute

Results

Measure 118 was overwhelmingly rejected with 77% of voters voting against the measure, including a majority of voters in all of Oregon's 36 counties. The measure was considered the most controversial of the five present on the general election ballot in 2024 and it united a broad coalition of politicians and business executives opposing it. ^{[9] [10]}

Vote tallies by county: ^[11]

County	Yes	Votes	No	Votes	Total
Baker	13.97	1,296	86.03	7,979	9,275
Benton	27.14	12,999	72.86	34,890	47,889
Clackamas	21.95	50,305	78.05	178,859	229,164
Clatsop	24.34	5,342	75.66	16,608	21,950
Columbia	20.41	6,082	79.59	23,719	29,801
Coos	19.18	6,494	80.82	27,363	33,857
Crook	14.15	2,215	85.85	13,434	15,649
Curry	22.88	3,024	77.12	10,194	13,218
Deschutes	22.47	26,870	77.53	92,723	119,593
Douglas	14.51	8,637	85.49	50,880	59,517
Gilliam	15.71	173	84.29	928	1,101
Grant	12.15	515	87.85	3,724	4,239
Harney	11.50	471	88.50	3,625	4,096
Hood River	25.82	3,079	74.18	8,848	11,927
Jackson	21.36	24,118	78.64	88,797	112,915
Jefferson	17.45	1,960	82.55	9,275	11,235
Josephine	17.11	8,006	82.89	38,785	46,791
Klamath	14.40	4,870	85.60	28,959	33,829
Lake	11.77	480	88.23	3,599	4,079
Lane	21.98	44,081	78.02	156,480	200,561
Lincoln	26.72	7,566	73.28	20,745	28,311
Linn	19.12	13,063	80.88	55,254	68,317
Malheur	19.05	1,981	80.95	8,416	10,397
Marion	21.73	32,412	78.27	116,767	149,179
Morrow	15.61	702	84.39	3,794	4,496
Multnomah	27.30	105,773	72.70	281,666	387,439
Polk	20.98	9,498	79.02	35,764	45,262
Sherman	10.83	122	89.17	1,004	1,126
Tillamook	21.07	3,263	78.93	12,227	15,490
Umatilla	17.37	5,096	82.63	24,242	29,338
Union	13.71	1,920	82.86	12,086	14,006
Wallowa	17.14	832	82.86	4,021	4,853
Wasco	19.91	2,524	80.09	10,154	12,678
Washington	25.23	71,116	74.77	210,739	281,855
Wheeler	15.77	132	84.23	705	837
Yamhill	19.11	10,499	80.89	44,429	54,928

See also

• Universal basic income
• List of Oregon ballot measures
• 2024 United States ballot measures

References

1. Bourgeois, Michaela (August 2, 2024). "Oregon voters to decide on 5 ballot measures in 2024 November election". KOIN . Retrieved October 15, 2024.
2. Fuentes, Carlos (October 29, 2024). "Election 2024: Your guide to Oregon's November election". The Oregonian . Retrieved October 29, 2024.
3. "Oregon Measure 118, Corporate Tax Revenue Rebate for Residents Initiative (2024)". Ballotpedia. Retrieved 2024-10-29.
4. "Measure 118 supporters ramp up messaging, while being wildly outspent". opb. Retrieved 2024-10-29.
5. Biggest backers of Oregon's Measure 118 are Californians with tech ties KGW
6. Measure 118 supporters ramp up messaging, while being wildly outspent Oregon Public Broadcasting
7. Measure 118 promises Oregonians more money, but it could come at a cost Oregon Public Broadcasting
8. Villeneuve, Andrew (October 24, 2024). "Oregon voters are split on ranked choice voting initiative, while poised to reject rebate plan and accept constitutional changes". Northwest Progressive Institute. Retrieved November 3, 2024.
9. Lugo, Dianne (November 5, 2024). "Election results: Voters reject Measure 118, the so-called Oregon rebate". Statesman Journal. Retrieved July 18, 2025.
10. Terry, Lynne (November 5, 2024). "Voters reject Oregon's Measure 118 on creating new corporate tax and rebate for residents". Oregon Capital Chronicle. Retrieved July 18, 2025.
11. "November 5, 2024, General Election Abstract of Votes" (PDF). Oregon Secretary of State. November 5, 2024. Retrieved July 18, 2025.