{
  "@type": "dcat:Dataset",
  "accessLevel": "public",
  "contactPoint": {
    "@type": "vcard:Contact",
    "fn": "Jill Cuyler",
    "hasEmail": "mailto:no-reply@data.oregon.gov"
  },
  "description": "The Oregon Investment Advantage is a 10-year taxable income exemption for a certified business in eligible locations. It can often be combined with property tax abatement programs. Companies setting up operations in an eligible county can be certified as many as 10 consecutive times to annually deduct or subtract taxable income related to those operations, potentially eliminating any state business income tax liability for that period.\n\nThis report contains data from FY16 - FY26\n\nFor more information visit: https://www.oregon.gov/biz/programs/OIA/Pages/default.aspx",
  "distribution": [
    {
      "@type": "dcat:Distribution",
      "describedBy": "https://data.oregon.gov/api/views/dws8-8evh/columns.json",
      "describedByType": "application/json",
      "downloadURL": "https://data.oregon.gov/api/v3/views/dws8-8evh/query.json?accessType=DOWNLOAD",
      "mediaType": "application/json"
    },
    {
      "@type": "dcat:Distribution",
      "describedBy": "https://data.oregon.gov/api/views/dws8-8evh/columns.xml",
      "describedByType": "application/xml",
      "downloadURL": "https://data.oregon.gov/api/v3/views/dws8-8evh/query.xml?accessType=DOWNLOAD",
      "mediaType": "application/xml"
    },
    {
      "@type": "dcat:Distribution",
      "downloadURL": "https://data.oregon.gov/api/v3/views/dws8-8evh/export.csv?accessType=DOWNLOAD",
      "mediaType": "text/csv"
    }
  ],
  "identifier": "https://data.oregon.gov/api/views/dws8-8evh",
  "issued": "2025-09-08",
  "keyword": [
    "fiscal year 2016",
    "fiscal year 2017",
    "fiscal year 2018",
    "fiscal year 2019",
    "fiscal year 2020",
    "fiscal year 2021",
    "fiscal year 2022",
    "fiscal year 2023",
    "fiscal year 2024",
    "fiscal year 2025",
    "fiscal year 2026",
    "investment advantage",
    "oia",
    "transparency"
  ],
  "landingPage": "https://data.oregon.gov/d/dws8-8evh",
  "modified": "2026-10-02",
  "publisher": {
    "@type": "org:Organization",
    "name": "data.oregon.gov"
  },
  "theme": [
    "Revenue & Expense"
  ],
  "title": "Oregon Investment Advantage (OIA)"
}