OR SJR23

Amends Article IV, Section 25 of the Oregon Constitution to expand the definition of "bills for raising revenue" that require a three-fifths supermajority vote in both legislative houses

Extends the 3/5 vote requirement to any bill with a net positive revenue impact, even if the bill includes offsetting tax expenditures

Requires supermajority approval for bills that impose new taxes, increase tax rates, or reduce or eliminate tax expenditures

Maintains simple majority voting requirement for all other bills and joint resolutions

Refers the proposed constitutional amendment to Oregon voters for approval or rejection at the next regular general election