(1) Is engaged for at least 20 hours per week, averaged over the month, during the tax year in a rural practice; and
(2)(a) If a physician or a physician assistant, can cause a patient to be admitted to the hospital;
(b) If a certified registered nurse anesthetist, is employed by or has a contractual relationship with one of the hospitals described in ORS 315.613 (1); or
(c) If an optometrist, has consulting privileges with a hospital listed in ORS 315.613 (1). This paragraph does not apply to an optometrist who qualifies as a "frontier rural practitioner," as defined by the Office of Rural Health. [Formerly 316.144; 2013 c.129 §25; 2013 c.750 §12]
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.