(2) A taxpayer, or an applicant who is otherwise eligible, is eligible to participate in both this tax credit program and low interest, government-sponsored loans.
(3) A taxpayer who receives a tax credit or property tax relief on a pollution control facility or an alternative energy device under ORS 307.405, 315.304 or 316.116 is not eligible for a tax credit on the same facility or device under ORS 285C.540 to 285C.559, 315.341, 315.354 and 469B.130 to 469B.169. [1993 c.730 §36 (enacted in lieu of 316.141, 316.142 and 317.103); 1995 c.556 §35; 1999 c.623 §3; 2001 c.583 §2; 2007 c.843 §15; 2011 c.83 §14; 2011 c.474 §34; 2011 c.693 §2]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 315 - Personal and Corporate Income or Excise Tax Credits
Section 315.037 - Tax expenditures applicable for limited time.
Section 315.047 - List of tax credits with revenue impact in excess of projection.
Section 315.051 - Report by Legislative Revenue Officer.
Section 315.053 - Restriction on types of transferees.
Section 315.056 - Conditions for transfer of tax credit.
Section 315.058 - Agency to provide tax credit approval information to Department of Revenue.
Section 315.061 - Suspension, revocation or forfeiture.
Section 315.068 - Claim of right income repayment adjustments.
Section 315.104 - Reforestation; rules.
Section 315.108 - Annual reforestation credit cost limitation.
Section 315.113 - Voluntary removal of riparian land from farm production; rules.
Section 315.119 - On-farm processing facilities.
Section 315.138 - Screening devices, by-pass devices or fishways; rules.
Section 315.141 - Biomass production or collection; fee; rules; documentation.
Section 315.144 - Transfer of biomass credit; rules.
Section 315.154 - Definitions for crop donation credit.
Section 315.156 - Crop donation; forms.
Section 315.163 - Definitions for ORS 315.163 to 315.169.
Section 315.164 - Agriculture workforce housing projects; rules.
Section 315.167 - Agriculture workforce housing credit application; procedure; rules.
Section 315.174 - Livestock killed by wolf.
Section 315.176 - Bovine manure production or collection; rules.
Section 315.184 - Annual limitation on total amount of tax credits; proportionate reduction.
Section 315.204 - Dependent care assistance; rules.
Section 315.208 - Dependent care facilities.
Section 315.213 - Contributions to Office of Child Care.
Section 315.237 - Employee and dependent scholarship program payments.
Section 315.262 - Working family child care; rules.
Section 315.264 - Working family household and dependent care expenses; rules.
Section 315.271 - Individual development accounts.
Section 315.272 - Certain individual development account withdrawals.
Section 315.304 - Pollution control facilities.
Section 315.329 - Funding in lieu of tax credit certification.
Section 315.331 - Energy conservation projects.
Section 315.336 - Transportation projects.
Section 315.341 - Renewable energy resource equipment manufacturing facilities.
Section 315.354 - Energy conservation facilities.
Section 315.357 - Time limit applicable to energy conservation tax credit.
Section 315.465 - Biofuels and fuel blends.
Section 315.469 - Biodiesel used in home heating.
Section 315.507 - Electronic commerce in designated enterprise zone.
Section 315.508 - Recordkeeping requirements; disallowance of credit.
Section 315.514 - Film production development contributions; auction of tax credits; rules.
Section 315.516 - Funding in lieu of tax credit certification.
Section 315.517 - Water transit vessels.
Section 315.523 - Employee training.
Section 315.529 - Definitions.
Section 315.533 - Qualified equity investments.
Section 315.536 - Transferability of credit.
Section 315.591 - Definitions.
Section 315.593 - Short line railroad rehabilitation projects; rules.
Section 315.595 - Preliminary certification; application; allocation priority; rules.
Section 315.597 - Final certification; rules.
Section 315.599 - Fees; appropriation for expenses.
Section 315.610 - Long term care insurance.
Section 315.616 - Additional providers who may qualify for credit.
Section 315.619 - Credit for medical staff at type C hospital.
Section 315.622 - Rural emergency medical services providers.
Section 315.624 - Medical care to residents of Oregon Veterans’ Home.
Section 315.628 - Health care services under TRICARE contract.
Section 315.631 - Certification of health care providers; reports.
Section 315.640 - University venture development fund contributions.
Section 315.643 - Opportunity Grant contributions; auction of tax credits; certification; rules.
Section 315.646 - Funding in lieu of tax credit certification.
Section 315.650 - Higher education savings account or ABLE account contributions.
Section 315.653 - Forfeiture of prior tax relief; disallowed withdrawal or distribution.
Section 315.675 - Trust for Cultural Development Account contributions.