Gain Share Program

Gain Share Program Banner




What is "Gain Share"?
Gain Share funds are a share of the state income tax revenues generated from the creation of Strategic Investment Program (SIP) related jobs.

What is SIP?
Adopted in 1993 by the Oregon Legislature, the Strategic Investment Program was created to attract job-producing companies by allowing local governments to negotiate property taxes with businesses that agree to invest at least $100 million in an urban area or $25 million in a rural area in Oregon.

Why was the "Gain Share" program created?
In 2007, the Oregon Legislature adopted "Gain Share," which grants local governments involved in SIP agreements a share of the personal income tax revenue created by SIP-related jobs.

How are Gain Share funds spent?
Gain Share funds are allocated by the Board of County Commissioners to public services such as transportation and schools. This helps offset the impacts to transportation infrastructure and other local public services that result from additional jobs. In 2016, the Board committed Gain Share dollars totaling $2 million per year for 10 years for projects that will improve bicycle and pedestrian safety and access to schools. The Gain Share funding will be used to leverage other funding sources throughout the 10-year program. 


Additional helpful links

Bike and Pedestrian Gain Share Projects

Strategic Investment Program & Gain Share overview handout

Print copy