The SHS program is partially funded by a 1% personal income tax. The SHS personal tax is owed by individuals with Metro taxable income above $125,000 if filing single or $200,000 if filing joint who live in Metro (including for only a portion of the year), work in Metro, or have income from Metro sources even if not a resident of Metro. To determine if your address is located in the Metro tax jurisdiction, check your address in the Metro Boundary Address Lookup tool. Revenue is distributed within the portions of Clackamas, Multnomah and Washington counties that are inside Metro’s district.
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