With the U.S. Supreme Court expected to consider a petition for certiorari involving the constitutionality of retroactive tax law changes (see Miller v. Johnson Controls, 296 S.W.3d 392 (Ky. 2009)), other states are also trying their hand at retroactive tax increases. The Supreme Court has stated that the retroactive application of a statute satisfies procedural due process if it is: (1) supported by a legitimate legislative purpose; and (2) furthered by rational means, which includes an appropriate modesty (retroactivity) period. United States v. Carlton, 512 U.S. 26, 28 (1994). Given its growing state budget gap, Oregon is looking to raise last year’s (2009) individual and corporate income tax rates. The Oregon Department of Revenue is asking corporate and individual taxpayers to hold off filing their 2009 income tax returns until after a January 26 special election in which Oregon taxpayers will vote on Measure 67, which would raise the minimum corporate income tax, increase the corporate income tax rate (by 1.3%), and increase the top personal income tax rate. Although a retroactive period of only one year may satisfy due process concerns, retroactive rate changes is like rubbing salt in a wound of a tax professional responsible for financial reporting. Check back for further updates.