[
 {"id":"fed-employer-2026","family":"capital-demand-ai","title":"2026 Report on Employer Firms: 2025 Small Business Credit Survey","url":"https://www.fedsmallbusiness.org/reports/survey/2026/2026-report-on-employer-firms","publisher":"Federal Reserve Banks","geography":"United States","reference_period":"Survey Sep 3–Nov 14, 2025","published":"2026-03-03","status":"reviewed","note":"6,525 employer-firm responses; weighted convenience sample, not Portland estimates. AI module optional (about 81% response). 42/36/22% financing outcomes among applicants; 46% AI use.","evidence_locations":"Web sections Debt and credit demand; Use of artificial intelligence; About survey. PDF p. 28 for AI module caveat.","methodology_note":"Nonrandom sample; self-reported outcomes; no causal effects."},
 {"id":"city-tax-2026","family":"operating-conditions","title":"Business tax filing and payment: gross-receipts exemption thresholds","url":"https://www.portland.gov/revenue/business-tax","publisher":"City of Portland Revenue Division","geography":"Portland / Multnomah / Metro, distinct tax jurisdictions","reference_period":"Tax years 2025–2027","published":"Living official guidance; accessed 2026-10-03","status":"reviewed","note":"City gross-receipts threshold less than $50,000 before 2026, $75,000 in 2026, $100,000 from 2027. City/county exemption still requires filing.","evidence_locations":"Exemptions section","methodology_note":"Gross-receipts eligibility is distinct from taxable net-income base; not individualized tax advice."},
 {"id":"city-tax-adoption-2026","family":"operating-conditions","title":"Small Businesses Get Tax Cut: adopted city threshold change","url":"https://www.portland.gov/mayor/keith-wilson/news/2026/4/8/small-businesses-get-tax-cut","publisher":"City of Portland Mayor's Office","geography":"Portland city","reference_period":"2026/2027 tax years","published":"2026-04-08","status":"reviewed","note":"Confirms the threshold changes were adopted before the Sep 30 evidence cutoff.","evidence_locations":"Opening paragraph","methodology_note":"Policy announcement; not an impact evaluation."},
 {"id":"census-ai-2026","family":"ai","title":"Large Firms With at Least 20 Employees Biggest AI Users","url":"https://www.census.gov/library/stories/2026/05/ai-use-businesses.html","publisher":"US Census Bureau","geography":"United States","reference_period":"December 2025–May 2026","published":"2026-05","status":"reviewed","note":"BTOS AI use about 17–20%; revised question covers any business function. Not comparable to older goods/services-only question or Fed sample.","evidence_locations":"Article and methodology explanation","methodology_note":"Different universe/question from SBCS; cannot interpret survey gap as a trend."}
]