Today is the last day to vote in Oregon's special election on health care taxes.

You must deliver your ballot in person by 8 p.m. in order for your vote to count.

The only issue on the ballot is Measure 101, which would raise $210 million to $320 million in taxes on Oregon's largest hospitals and most health insurance policies by 2019. The taxes are one part of a plan that state lawmakers passed last year to pay for some patients and services under Oregon's Medicaid program.

Roughly 1 million low-income adults and children in Oregon rely on Medicaid for free health care. However, the state faces a dilemma of how to pay for approximately 375,000 adults added to Medicaid after eligibility criteria were broadened under the Affordable Care Act. The federal government initially covered 100 percent of costs for newly eligible patients, but states must gradually pick up more of the cost and Oregon has not identified a long-term way to pay for it. These taxes are part of the state's short-term fix.

What is Measure 101? Answers to frequently asked questions

Hospitals have asked to be taxed in order to keep hundreds of thousands of patients insured. Insurance policies would be taxed at 1.5 percent, and some of those proceeds are to be used to lower the cost of premiums purchased in the individual insurance market.

Ballot drop boxes are often located at local government buildings such as elections headquarters, libraries and city halls. You can find the nearest ballot drop-box online at the Secretary of State's website.

What happens if Measure 101 passes?

The state will continue to fund Medicaid under the plan lawmakers passed in 2017. Oregonians who rely on Medicaid for health insurance likely will not notice any changes. Hospitals will pay a 0.7 percent tax to the state and insurers will continue charging 1.5 percent extra on insurance policies. Lawmakers can focus on other issues in the February session, and start thinking about how to pay for the Medicaid expansion in the future.

What happens if Measure 101 fails?

Lawmakers will have to come up with other ideas to raise $210 million to $320 million for Medicaid, cut the state budget, or carry out a combination of the two when they meet in the six-week session beginning Feb. 5.

Currently, the state can legally end insurance for three groups on Medicaid: people added under higher income cutoffs allowed by the Affordable Care Act, kids on the Children's Health Insurance Program and uninsured women who can access breast and cervical cancer treatment through Medicaid. Lawmakers could also reduce health benefits for people on Medicaid.

Who supports Measure 101?

Oregon's health care industry and public employee unions are among the largest financial supporters of the campaign to pass Measure 101. As of Friday, the campaign reported it raised $3.6 million compared with only about $126,000 reportedly raised by opponents.

The association that represents all Oregon's hospitals spent approximately $900,000 on the campaign, and several of the companies that administer Medicaid gave as much as $100,000 each, according to campaign finance records.

People drop their ballots off in downtown Portland during the rainy lunch hour on Tuesday.

Supporters say it's better for Oregonians to have health coverage and access to ongoing treatment than go uninsured and end up in the emergency room.

Who opposes Measure 101?

Three Republican lawmakers from the Oregon House organized the effort to overturn the health care taxes in Measure 101. One of those lawmakers is the largest funder of the campaign against the taxes.

Opponents say it's unfair to tax health insurance since it's a basic human need. They also say there are better ways to raise money for Medicaid than the hospital tax, such as raising taxes on tobacco and pursuing a different kind of hospital tax.

-- Hillary Borrud

503-294-4034; @hborrud