Oregon Ballot Measure 59 was an initiated state statute ballot measure sponsored by Bill Sizemore that appeared on the November 4, 2008 general election ballot in Oregon, United States. If it had passed, Oregon would have join Alabama, Iowa, and Louisiana as the only states to allow federal income taxes to be fully deducted on state income tax returns. Background Official Ballot Title The official ballot title is: Creates an unlimited deduction for federal income taxes on individual taxpayers' Oregon income-tax returns. History This is the third time Sizemore has put a similar measure on the ballot. In 2000, he qualified Measure 91, which would have made federal income taxes fully deductible on state taxes. It lost 55–45, but a legislative referral that increased limited state deductions of federal taxes passed. In 2007, the limit on federal deductions was $5,600 — it increases each year indexed to inflation. In 2006, Sizemore associate Russ Walker introduced Measure 41, which would have allowed "income tax deduction equal to federal exemptions deduction to substitute for state exemption credit." It failed 63–37. Along with Measures 60 and 64, Measure 59 is one of the three initiatives on the 2008 ballot that Sizemore has brought to the ballot in the past. Newspaper Endorsements Here is how Oregon's major newspapers have endorsed on Measure 59: No Oregon newspapers have endorsed a yes vote on Measure 59. Specific provisions of the initiative The ballot title is "An Act to Prohibit Double Taxation". Specific provisions include: Adding Section 1 to the Oregon Revised Statutes. Prohibition on Double Taxation. Whereas it is unjust for one government to impose an income tax on money a taxpayer has been required to pay to another government as an income tax; therefore, for tax years beginning on or after January 1, 2010, no Oregon taxpayer shall be required to pay to the state, a local government, or other taxing district, an income tax of any kind on money paid to the federal government as federal income taxes. All money paid to the federal government to satisfy, wholly or in part, a taxpayer's federal income tax obligation for tax years beginning on or after January 1, 2010 shall be fully deductible against income on the taxpayer's Oregon income tax return. This section applies only to (i) federal income taxes paid on income subject to tax in Oregon, and (ii) federal income taxes, including capital