Section 315.047 - List of tax credits with revenue impact in excess of projection(1) Prior to the beginning of each odd-numbered year regular session, the Legislative Revenue Officer shall prepare a list of all tax credits that have revenue impact, for the most recent tax year for which sufficient information exists to make a determination, that exceeds the revenue impact projected in the most recent revenue impact statement prepared under ORS 173.025 for the measure enacting or amending the tax credit provision. The Legislative Revenue Officer shall submit the list with the report required under ORS 315.051.(2) The Legislative Revenue Officer shall identify those credits under subsection (1) of this section: (a) For which the revenue impact exceeds the projected revenue impact by at least 10 percent; and(b) That may be claimed in tax years beginning on or after January 1 of the next even year.(3) During the odd-numbered year regular session, a legislative committee related to revenue shall consider all tax credits that are identified under subsection (2) of this section at a public hearing conducted by the committee.315.047 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.