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Section 315.004 - Definitions; adoption of parts of Internal Revenue Code and application of federal laws and regulations; technical corrections. - (2)(a) For purposes of the tax credits contained in this...
Section 315.037 - Tax expenditures applicable for limited time. - (2) Any tax credit enacted by the Legislative Assembly on...
Section 315.047 - List of tax credits with revenue impact in excess of projection. - (2) The Legislative Revenue Officer shall identify those credits under...
Section 315.051 - Report by Legislative Revenue Officer. - (2) The report required in subsection (1) of this section...
Section 315.053 - Restriction on types of transferees. - (1) A C corporation. (2) An S corporation. (3) A...
Section 315.056 - Conditions for transfer of tax credit. - (2) The Department of Revenue may require that the person...
Section 315.058 - Agency to provide tax credit approval information to Department of Revenue. - (2) Within two months after the close of the tax...
Section 315.061 - Suspension, revocation or forfeiture. - (a) The approval was obtained by fraud or misrepresentation; (b)...
Section 315.068 - Claim of right income repayment adjustments. - (2) The credit shall be allowed under this section only...
Section 315.104 - Reforestation; rules. - (a) One-half of the credit shall be taken in the...
Section 315.106 - Reforestation credit preliminary certificate; application; limitation calculation; rules; fee. - (a) Information that is required by the State Forester by...
Section 315.108 - Annual reforestation credit cost limitation. - (2) The annual reforestation credit cost limitation shall be: (a)...
Section 315.113 - Voluntary removal of riparian land from farm production; rules. - (a) "Crop" means the total yearly production of an agricultural...
Section 315.119 - On-farm processing facilities. - (a) "Effective property tax rate" means: (A) The ratio of...
Section 315.123 - Minimum production and processing volume requirements; record- keeping requirements. - (2) For the fourth tax year in which a taxpayer...
Section 315.138 - Screening devices, by-pass devices or fishways; rules. - (2) The credit shall be equal to 50 percent of...
Section 315.141 - Biomass production or collection; fee; rules; documentation. - (a) "Agricultural producer" means a person that produces biomass in...
Section 315.144 - Transfer of biomass credit; rules. - (2) A tax credit allowed under ORS 315.141 may be...
Section 315.154 - Definitions for crop donation credit. - (1) "Apparently wholesome food" means: (a) Food fit for human...
Section 315.156 - Crop donation; forms. - (a) In the case of a qualified donation made under...
Section 315.163 - Definitions for ORS 315.163 to 315.169. - (1)(a) "Acquisition costs" means the cost of acquiring buildings, structures...
Section 315.164 - Agriculture workforce housing projects; rules. - (2) A taxpayer who is otherwise eligible to claim a...
Section 315.167 - Agriculture workforce housing credit application; procedure; rules. - (2) The application shall be on such form as is...
Section 315.169 - Agriculture workforce housing contributor credit; transfer of agriculture workforce housing owner or operator credit; continued eligibility; rules. - (2) An owner or operator of agriculture workforce housing may...
Section 315.174 - Livestock killed by wolf. - (2) A credit against taxes imposed under ORS chapter 316...
Section 315.176 - Bovine manure production or collection; rules. - (a) "Biofuel" means liquid, gaseous or solid fuels, derived from...
Section 315.184 - Annual limitation on total amount of tax credits; proportionate reduction. - Note: 315.184 was enacted into law by the Legislative Assembly...
Section 315.204 - Dependent care assistance; rules. - (2)(a) Each employer that elects to receive a credit allowed...
Section 315.208 - Dependent care facilities. - (2) The credit allowed under this section shall be the...
Section 315.213 - Contributions to Office of Child Care. - (2) The amount of a tax credit available to a...
Section 315.237 - Employee and dependent scholarship program payments. - (2) A credit against the taxes otherwise due under ORS...
Section 315.262 - Working family child care; rules. - (a) "Child care" means care provided to a qualifying child...
Section 315.264 - Working family household and dependent care expenses; rules. - (b) The credit allowed under this section may be claimed...
Section 315.266 - Earned income; use of individual taxpayer identification number in alternative; rules. - (b) Notwithstanding paragraph (a) of this subsection, for a taxpayer...
Section 315.271 - Individual development accounts. - (2) If a credit allowed under this section is claimed,...
Section 315.272 - Certain individual development account withdrawals. - (a) The taxpayer purchased a primary residence; (b) All or...
Section 315.304 - Pollution control facilities. - (2) For a facility certified under ORS 468.170, the maximum...
Section 315.326 - Renewable energy development contributions; auction of tax credits; certification; rules. - (2)(a) The Department of Revenue shall, in cooperation with the...
Section 315.329 - Funding in lieu of tax credit certification. - (2) After a tax credit certificate has been sold as...
Section 315.331 - Energy conservation projects. - (a) Except as provided in ORS 469B.298 and in paragraph...
Section 315.336 - Transportation projects. - (2) The credit allowed for a project other than an...
Section 315.341 - Renewable energy resource equipment manufacturing facilities. - (2) In order for a tax credit to be allowable...
Section 315.354 - Energy conservation facilities. - (a) Except as provided in paragraph (b) or (c) of...
Section 315.356 - Other grants as offset to cost of energy conservation facility; changes in eligibility for participation in other programs. - (2) A taxpayer, or an applicant who is otherwise eligible,...
Section 315.357 - Time limit applicable to energy conservation tax credit. - (a) Files an application for preliminary certification under ORS 469B.145...
Section 315.465 - Biofuels and fuel blends. - (a) "Alternative fuel vehicle" means a motor vehicle that can...
Section 315.469 - Biodiesel used in home heating. - (2) The credit allowed in any one tax year may...
Section 315.506 - New business facility in reservation enterprise zone or reservation partnership zone. - (2) The amount of the credit allowed to the eligible...
Section 315.507 - Electronic commerce in designated enterprise zone. - (a) A business firm engaged or preparing to engage in...
Section 315.508 - Recordkeeping requirements; disallowance of credit. - (a) That within three years following the year in which...
Section 315.514 - Film production development contributions; auction of tax credits; rules. - (2)(a) The Department of Revenue shall, in cooperation with the...
Section 315.516 - Funding in lieu of tax credit certification. - (2) If the Legislative Assembly makes the election allowed in...
Section 315.517 - Water transit vessels. - (2)(a) A credit against the taxes that are otherwise due...
Section 315.523 - Employee training. - (a) Is located entirely outside of the Portland Metropolitan Area...
Section 315.529 - Definitions. - (1) "Credit allowance date" means, with respect to any qualified...
Section 315.533 - Qualified equity investments. - (2) A person that makes a qualified equity investment shall,...
Section 315.536 - Transferability of credit. - Note: See note under 315.526.
Section 315.591 - Definitions. - (1) "Infrastructure" includes tracks, switches, sidings, roadbeds, railroad bridges and...
Section 315.593 - Short line railroad rehabilitation projects; rules. - (2) The credit allowed under this section shall be the...
Section 315.595 - Preliminary certification; application; allocation priority; rules. - (a) Timelines and deadlines for submission of application materials; (b)...
Section 315.597 - Final certification; rules. - (a) The taxpayer received preliminary certification for the project under...
Section 315.599 - Fees; appropriation for expenses. - (2) All fees collected under this section shall be deposited...
Section 315.610 - Long term care insurance. - (a) For long term care coverage of the taxpayer or...
Section 315.613 - Credit available to persons providing rural medical care and affiliated with certain rural hospitals. - (a) Certified as eligible under ORS 442.563; (b) Licensed under...
Section 315.616 - Additional providers who may qualify for credit. - (1) Is engaged for at least 20 hours per week,...
Section 315.619 - Credit for medical staff at type C hospital. - (1) The hospital is isolated due to geographic conditions, complies...
Section 315.622 - Rural emergency medical services providers. - (2) The amount of the credit shall equal $250. (3)...
Section 315.624 - Medical care to residents of Oregon Veterans’ Home. - (2) The amount of the credit allowed under this section...
Section 315.628 - Health care services under TRICARE contract. - (2) A health care provider who has a contract to...
Section 315.631 - Certification of health care providers; reports. - (a) 500 certifications for tax years beginning on or after...
Section 315.640 - University venture development fund contributions. - (2) The total amount of the credit allowed to a...
Section 315.643 - Opportunity Grant contributions; auction of tax credits; certification; rules. - (2)(a) The Department of Revenue shall, in cooperation with the...
Section 315.646 - Funding in lieu of tax credit certification. - (2) If the Legislative Assembly makes the election allowed in...
Section 315.650 - Higher education savings account or ABLE account contributions. - (2) The amount of the credit allowed under this section...
Section 315.653 - Forfeiture of prior tax relief; disallowed withdrawal or distribution. - (a) A nonqualified withdrawal from an account, as defined in...
Section 315.675 - Trust for Cultural Development Account contributions. - (a) Exempt from federal income tax under section 501(c)(3) of...