Oregon Statutes - Chapter 315 - Personal and Corporate Income or Excise Tax Credits

• 315.001   [Enacted as 1953 c.308 §1; repealed by 1965 c.26 §6]
• 315.002   [Enacted as 1953 c.308 §2; repealed by 1965 c.26 §6]
• 315.003   [Enacted as 1953 c.308 §3; repealed by 1965 c.26 §6]
• 315.004   Definitions; adoption of parts of Internal Revenue Code and application of federal laws and regulations; technical corrections.
  (1) Except when the context requires otherwise, the definitions contained in ORS chapters 314, 316, 317 and 318 are applicable in the construction, interpretation and...
• 315.005   [Repealed by 1965 c.26 §6]
• 315.010   [Amended by 1953 c.325 §3; repealed by 1965 c.26 §6]
• 315.015   [Repealed by 1965 c.26 §6]
• 315.020   [Repealed by 1965 c.26 §6]
• 315.025   [Repealed by 1965 c.26 §6]
• 315.030   [Repealed by 1965 c.26 §6]
• 315.035   [Repealed by 1965 c.26 §6]
• 315.040   [Repealed by 1965 c.26 §6]
• 315.045   [Repealed by 1965 c.26 §6]
• 315.054   Federal tax credits allowable only as specified.
  No credits applied directly to the income tax calculated for federal purposes pursuant to the Internal Revenue Code shall be applied in calculating the tax...
• 315.055   [Repealed by 1965 c.26 §6]
• 315.060   [Repealed by 1965 c.26 §6]
• 315.063   Waiver of substantiation by Department of Revenue; rules.
  The Department of Revenue, by rule, may waive partially, conditionally or absolutely requirements for proof or substantiation of claims for subtractions, exclusions, exemptions or credits...
• 315.065   [Repealed by 1965 c.26 §6]
• 315.068   Claim of right income repayment adjustments.
  (1) A credit against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317 or 318)...
• 315.070   [Repealed by 1965 c.26 §6]
• 315.075   [Repealed by 1965 c.26 §6]
• 315.080   [Repealed by 1965 c.26 §6]
• 315.085   [Repealed by 1965 c.26 §6]
• 315.090   [Repealed by 1965 c.26 §6]
• 315.095   [Repealed by 1965 c.26 §6]
• 315.104   Reforestation; rules.
  (1) A credit against the taxes otherwise due under ORS chapter 316 (or if the taxpayer is a corporation, under ORS chapter 317 or 318)...
• 315.105   [Repealed by 1965 c.26 §6]
• 315.106   Reforestation credit preliminary certificate; application; limitation calculation; rules; fee.
  (1) A taxpayer claiming the credit provided under ORS 315.104 shall file a written request with the State Forester for a preliminary certificate. The request...
• 315.108   Annual reforestation credit cost limitation.
  (1) On or before January 1, 1996, the State Forester shall determine an average annual amount of estimated reforestation project costs for which credit was...
• 315.110   [Amended by 1953 c.665 §2; repealed by 1965 c.26 §6]
• 315.111   Legislative declarations regarding riparian land conservation.
  The Legislative Assembly declares that the purpose of ORS 315.113 is to encourage taxpayers that have riparian land in farm production to voluntarily remove the...
• 315.113   Voluntary removal of riparian land from farm production; rules.
  (1) As used in this section: (a) “Crop” means the total yearly production of an agricultural commodity, not including livestock, that is harvested from a...
• 315.115   [Repealed by 1965 c.26 §6]
• 315.117   Legislative findings and declarations regarding on-farm processing.
  The Legislative Assembly finds that farming and related agricultural activities make significant contributions to the economy of this state and that the contributions of family...
• 315.119   On-farm processing facilities.
  (1) As used in this section: (a) “Effective property tax rate” means: (A) The ratio of the total amount of property taxes imposed on the...
• 315.120   [Amended by 1953 c.132 §3; repealed by 1965 c.26 §6]
• 315.123   Minimum production and processing volume requirements; recordkeeping requirements.
  (1) For the first three tax years in which a taxpayer claims a credit under ORS 315.119, a taxpayer shall be deemed to have complied...
• 315.125   [Enacted as 1953 c.197 §2; repealed by 1965 c.26 §6]
• 315.134   Fish habitat improvement.
  (1) A resident individual shall be allowed a credit against the taxes otherwise due under ORS chapter 316 (or if the taxpayer is a corporation,...
• 315.138   Screening devices, by-pass devices or fishways; rules.
  (1) There shall be allowed a credit against tax due under ORS chapter 316, or if the taxpayer is a corporation, under ORS chapter 317,...
• 315.141   Biomass production or collection.
  (1) As used in this section: (a) “Agricultural producer” means a person that produces biomass that is used in Oregon as biofuel or to produce...
• 315.144   Transfer of biomass credit.
  (1) A person that has obtained a tax credit under ORS 315.141 may transfer the credit for consideration to a taxpayer subject to tax under...
• 315.148   [1993 c.730 §14 (enacted in lieu of 316.098, 317.150 and 318.102); 1995 c.54 §4; repealed by 1999 c.21 §38]
• 315.154   Definitions for crop donation credit.
  As used in this section and ORS 315.156: (1) “Apparently wholesome food” means: (a) Food fit for human consumption; and (b) Food that meets all...
• 315.155   [Repealed by 1965 c.26 §6]
• 315.156   Crop donation; forms.
  (1) A taxpaying individual or corporation that is a grower of a crop and that makes a qualified donation of the crop shall be allowed...
• 315.160   [Repealed by 1965 c.26 §6]
• 315.163   Definitions for ORS 315.163 to 315.172.
  As used in ORS 315.163 to 315.172: (1) “Acquisition costs” means the cost of acquiring buildings, structures and improvements that constitute or will constitute farmworker...
• 315.164   Farmworker housing projects; rules.
  (1) A taxpayer who is the owner or operator of farmworker housing is allowed a credit against the taxes otherwise due under ORS chapter 316,...
• 315.165   [Repealed by 1965 c.26 §6]
• 315.167   Farmworker housing credit application; procedure; limitation; rules.
  (1)(a) Prior to six months after beginning a farmworker housing project: (A) For which credit under ORS 315.164 will be claimed, an owner or operator...
• 315.169   Farmworker housing contributor credit; transfer of farmworker housing owner or operator credit; continued eligibility; rules.
  (1) A taxpayer that is a contributor is allowed a credit against the taxes otherwise due under ORS chapter 316, if the taxpayer is a...
• 315.170   [Repealed by 1965 c.26 §6]
• 315.172   Collection of taxes upon disallowance of farmworker housing credit.
  Upon an order of the disallowance of a credit for farmworker housing under ORS 315.164 (11) or 315.169 (5), the Department of Revenue immediately shall...
• 315.175   [Repealed by 1965 c.26 §6]
• 315.180   [Repealed by 1965 c.26 §6]
• 315.185   [Repealed by 1965 c.26 §6]
• 315.190   [Repealed by 1965 c.26 §6]
• 315.195   [Repealed by 1965 c.26 §6]
• 315.200   [Repealed by 1965 c.26 §6]
• 315.204   Dependent care assistance; rules.
  (1) A credit against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317 or 318)...
• 315.205   [Repealed by 1965 c.26 §6]
• 315.208   Dependent care facilities.
  (1) A credit against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation that is an employer, under ORS...
• 315.210   [Repealed by 1965 c.26 §6]
• 315.213   Child Care Division contributions.
  (1) A credit against the taxes otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318...
• 315.215   [Repealed by 1965 c.26 §6]
• 315.234   [1993 c.730 §26 (enacted in lieu of 316.133 and 317.134); 1995 c.54 §6; 1995 c.746 §49; repealed by 2005 c.94 §81]
• 315.237   Employee and dependent scholarship program payments.
  (1) As used in this section, “qualified scholarship” means a scholarship that meets the criteria set forth or incorporated into the letter of employee and...
• 315.254   Youth apprenticeship sponsorship.
  (1) A business tax credit against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317...
• 315.255   [Repealed by 1965 c.26 §6]
• 315.259   First Break Program; rules.
  (1) The tax credits provided under this section may be referred to as the First Break Program. (2) As used in this section: (a) “Certificate”...
• 315.260   [Repealed by 1965 c.26 §6]
• 315.262   Working family child care; rules.
  (1) As used in this section: (a) “Child care” means care provided to a qualifying child of the taxpayer for the purpose of allowing the...
• 315.265   [Repealed by 1965 c.26 §6]
• 315.266   Earned income; rules.
  (1) In addition to any other credit available for purposes of ORS chapter 316, an eligible resident individual shall be allowed a credit against the...
• 315.270   [Repealed by 1965 c.26 §6]
• 315.271   Individual development accounts.
  (1) A credit against taxes otherwise due under ORS chapter 316, 317 or 318 shall be allowed for donations to a fiduciary organization for distribution...
• 315.272   Certain individual development account withdrawals.
  (1) An individual taxpayer shall be allowed a credit against the taxes that are otherwise due under ORS chapter 316 if, during the tax year:...
• 315.274   Qualified adoption expenses.
  (1) For purposes of this section, “qualified adoption expenses” has the meaning given that term in section 23 of the Internal Revenue Code. (2) A...
• 315.275   [Repealed by 1965 c.26 §6]
• 315.280   [Amended by 1953 c.148 §3; repealed by 1965 c.26 §6]
• 315.285   [Repealed by 1965 c.26 §6]
• 315.290   [Repealed by 1965 c.26 §6]
• 315.295   [Repealed by 1965 c.26 §6]
• 315.304   Pollution control facilities.
  (1) A credit against taxes imposed by ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317 or 318) for a...
• 315.305   [Repealed by 1965 c.26 §6]
• 315.310   [Repealed by 1965 c.26 §6]
• 315.311   Emission reducing production technology or process.
  (1) A credit against taxes otherwise due under ORS chapter 316, 317 or 318 for the installation of a pollution-eliminating production technology or process certified...
• 315.315   [Repealed by 1965 c.26 §6]
• 315.320   [Repealed by 1965 c.26 §6]
• 315.324   Plastics recycling.
  (1) A credit against taxes imposed by ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317) for the investments certified...
• 315.325   [Repealed by 1965 c.26 §6]
• 315.330   [Repealed by 1965 c.26 §6]
• 315.335   [Repealed by 1965 c.26 §6]
• 315.340   [Repealed by 1965 c.26 §6]
• 315.345   [Repealed by 1965 c.26 §6]
• 315.350   [Repealed by 1965 c.26 §6]
• 315.354   Energy conservation facilities.
  (1) A credit is allowed against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317...
• 315.355   [Repealed by 1965 c.26 §6]
• 315.356   Other grants as offset to cost of energy conservation facility; changes in credit eligibility when taxpayer participates in other programs.
  (1) If a taxpayer obtains a grant from the federal government in connection with a facility that has been certified by the Director of the...
• 315.357   Time limit applicable to energy conservation tax credit.
  A taxpayer may not be allowed a credit under ORS 315.354 if the first tax year for which the credit with respect to a facility...
• 315.360   [Amended by 1953 c.132 §3; repealed by 1965 c.26 §6]
• 315.365   [Repealed by 1965 c.26 §6]
• 315.455   [Repealed by 1965 c.26 §6]
• 315.460   [Repealed by 1965 c.26 §6]
• 315.465   Biofuels and fuel blends.
  (1) As used in this section and ORS 315.469: (a) “Alternative fuel vehicle” means a motor vehicle that can operate on a fuel blend. (b)...
• 315.469   Biodiesel used in home heating.
  (1) A resident individual shall be allowed a tax credit against the taxes otherwise due under ORS chapter 316 for costs paid or incurred to...
• 315.504   [1993 c.730 §38 (enacted in lieu of 316.104 and 317.140); repealed by 2005 c.80 §7]
• 315.505   [Repealed by 1965 c.26 §6]
• 315.507   Electronic commerce in designated enterprise zone.
  (1) A credit against the taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317...
• 315.508   Recordkeeping requirements for electronic commerce credit; disallowance of credit.
  (1) A taxpayer who has claimed a credit under ORS 315.507 shall maintain records sufficient to show: (a) That within three years following the year...
• 315.510   [Repealed by 1965 c.26 §6]
• 315.511   Advanced telecommunications facilities.
  (1) There shall be allowed a credit against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation, under ORS...
• 315.514   Film production development contributions; rules.
  (1) A credit against the taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317...
• 315.515   [Repealed by 1965 c.26 §6]
• 315.517   Water transit vessels.
  (1) As used in this section, “water transit vessel” means a United States Coast Guard licensed and inspected vessel that is primarily designed to carry...
• 315.520   [Repealed by 1965 c.26 §6]
• 315.521   University venture development fund contributions.
  (1) There shall be allowed a credit against the taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation,...
• 315.525   [Repealed by 1965 c.26 §6]
• 315.530   [Repealed by 1965 c.26 §6]
• 315.535   [Repealed by 1965 c.26 §6]
• 315.540   [Repealed by 1965 c.26 §6]
• 315.545   [Repealed by 1965 c.26 §6]
• 315.550   [Repealed by 1965 c.26 §6]
• 315.555   [Repealed by 1965 c.26 §6]
• 315.560   [Repealed by 1965 c.26 §6]
• 315.570   [Repealed by 1965 c.26 §6]
• 315.575   [Repealed by 1965 c.26 §6]
• 315.580   [Repealed by 1965 c.26 §6]
• 315.585   [Repealed by 1965 c.26 §6]
• 315.590   [Repealed by 1965 c.26 §6]
• 315.604   Bone marrow donor expense.
  (1) As used in this section: (a) “Bone marrow donor expense” means the sum of the amounts paid or incurred during the tax year by...
• 315.610   Long term care insurance.
  (1) A taxpayer shall be allowed a credit against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation, under...
• 315.613   Credit available to persons providing rural medical care and affiliated with certain rural hospitals.
  (1) A resident or nonresident individual certified as eligible under ORS 442.563, licensed under ORS chapter 677, who is engaged in the practice of medicine,...
• 315.616   Additional providers who may qualify for credit.
  A resident or nonresident individual who is certified as eligible under ORS 442.561, 442.562, 442.563 or 442.564, and is licensed as a physician or podiatric...
• 315.619   Credit for medical staff at type C hospital.
  A member of the medical staff of a type C hospital who meets the requirements of ORS 315.616 (1) and (2)(a) is entitled to the...
• 315.622   Rural emergency medical technicians.
  (1) A resident or nonresident individual who is certified as eligible under ORS 442.550 to 442.570 and who is certified as an emergency medical technician...
• 315.624   Medical care to residents of Oregon Veterans’ Home.
  (1) A resident or nonresident individual physician licensed under ORS chapter 677 who is engaged in the practice of medicine qualifies for an annual credit...
• 315.628   Health care services under TRICARE contract.
  (1) A health care provider who enters into a contract for the first time on or after January 1, 2007, to provide health care services...
• 315.631   Certification of health care providers; reports.
  (1) The Office of Rural Health shall establish criteria for certifying health care providers as eligible for a tax credit authorized by ORS 315.628 or...
• 315.675   Trust for Cultural Development Account contributions.
  (1) As used in this section, “cultural organization” means an entity that is: (a) Exempt from federal income tax under section 501(c)(3) of the Internal...

Last modified: August 7, 2008