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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 315 - Personal and Corporate Income or Excise Tax Credits
GENERAL PROVISIONS
- Section 315.004 - Definitions; adoption of parts of Internal Revenue Code and application of federal laws and regulations; technical corrections.
- Section 315.005 [Repealed by 1965 c.26 §6]
- Section 315.010 [Amended by 1953 c.325 §3; repealed by 1965 c.26 §6]
- Section 315.015 [Repealed by 1965 c.26 §6]
- Section 315.020 [Repealed by 1965 c.26 §6]
- Section 315.025 [Repealed by 1965 c.26 §6]
- Section 315.030 [Repealed by 1965 c.26 §6]
- Section 315.035 [Repealed by 1965 c.26 §6]
- Section 315.037 - Tax expenditures applicable for limited time.
- Section 315.040 [Repealed by 1965 c.26 §6]
- Section 315.044 - Statement of purpose.
- Section 315.045 [Repealed by 1965 c.26 §6]
- Section 315.047 - List of tax credits with revenue impact in excess of projection.
- Section 315.050
- Section 315.051 - Report by Legislative Revenue Officer.
- Section 315.052 - Limitation on transfer or sale of credit.
- Section 315.053 - Restriction on types of transferees.
- Section 315.054 - Federal tax credits allowable only as specified.
- Section 315.055 [Repealed by 1965 c.26 §6]
- Section 315.056 - Conditions for transfer of tax credit.
- Section 315.058 - Agency to provide tax credit approval information to Department of Revenue.
- Section 315.060 [Repealed by 1965 c.26 §6]
- Section 315.061 - Suspension, revocation or forfeiture.
- Section 315.063 - Waiver of substantiation by Department of Revenue; rules.
- Section 315.065 [Repealed by 1965 c.26 §6]
- Section 315.068 - Claim of right income repayment adjustments.
- Section 315.070 [Repealed by 1965 c.26 §6]
- Section 315.075 [Repealed by 1965 c.26 §6]
- Section 315.080 [Repealed by 1965 c.26 §6]
- Section 315.085 [Repealed by 1965 c.26 §6]
- Section 315.090 [Repealed by 1965 c.26 §6]
- Section 315.095 [Repealed by 1965 c.26 §6]
- Section 315.104 - Reforestation; rules.
- Section 315.105 [Repealed by 1965 c.26 §6]
- Section 315.106 - Reforestation credit preliminary certificate; application; limitation calculation; rules; fee.
- Section 315.108 - Annual reforestation credit cost limitation.
- Section 315.110 [Amended by 1953 c.665 §2; repealed by 1965 c.26 §6]
- Section 315.111 - Legislative declarations regarding riparian land conservation.
- Section 315.113 - Voluntary removal of riparian land from farm production; rules.
- Section 315.115 [Repealed by 1965 c.26 §6]
- Section 315.117 - Legislative findings and declarations regarding on-farm processing.
- Section 315.119 - On-farm processing facilities.
- Section 315.120 [Amended by 1953 c.132 §3; repealed by 1965 c.26 §6]
- Section 315.123 - Minimum production and processing volume requirements; record- keeping requirements.
- Section 315.125
- Section 315.134 [1993 c.730 §10 (enacted in lieu of 316.084, 317.133 and 318.080); 1995 c.54 §3; repealed by 2011 c.83 §13]
- 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 315.148 [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]
- Section 315.154 - Definitions for crop donation credit.
- Section 315.155 [Repealed by 1965 c.26 §6]
- Section 315.156 - Crop donation; forms.
- Section 315.160 [Repealed by 1965 c.26 §6]
- Section 315.163 - Definitions for ORS 315.163 to 315.169.
- Section 315.164 - Agriculture workforce housing projects; rules.
- Section 315.165 [Repealed by 1965 c.26 §6]
- Section 315.167 - Agriculture workforce housing credit application; procedure; limitation; rules.
- Section 315.169 - Agriculture workforce housing contributor credit; transfer of agriculture workforce housing owner or operator credit; continued eligibility; rules.
- Section 315.170 [Repealed by 1965 c.26 §6]
- Section 315.172 [2001 c.868 §4; 2003 c.588 §15; 2013 c.750 §23; repealed by 2019 c.483 §25]
- Section 315.174 - Livestock killed by wolf.
- Section 315.175 [Repealed by 1965 c.26 §6]
- Section 315.176 - Bovine manure production or collection; rules.
- Section 315.179 [2017 c.610 §8; repealed by 2019 c.483 §25]
- Section 315.180 [Repealed by 1965 c.26 §6]
- Section 315.181 [2017 c.610 §9; repealed by 2019 c.483 §25]
- Section 315.184 - Annual limitation on total amount of tax credits; proportionate reduction.
- Section 315.185 [Repealed by 1965 c.26 §6]
- Section 315.190 [Repealed by 1965 c.26 §6]
- Section 315.195 [Repealed by 1965 c.26 §6]
- Section 315.200 [Repealed by 1965 c.26 §6]
- Section 315.204 - Dependent care assistance; rules.
- Section 315.205 [Repealed by 1965 c.26 §6]
- Section 315.208 - Dependent care facilities.
- Section 315.210 [Repealed by 1965 c.26 §6]
- Section 315.213 - Contributions to Office of Child Care.
- Section 315.215 [Repealed by 1965 c.26 §6]
- Section 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]
- Section 315.237 - Employee and dependent scholarship program payments.
- Section 315.254 [1993 c.730 §28 (enacted in lieu of 316.151, 317.141 and 318.085); repealed by 2009 c.33 §19]
- Section 315.255 [Repealed by 1965 c.26 §6]
- Section 315.259 [1995 c.648 §2; 1997 c.325 §38; 1999 c.59 §78; 1999 c.741 §1; 2012 c.37 §83; repealed by 2013 c.176 §7]
- Section 315.260 [Repealed by 1965 c.26 §6]
- Section 315.262 - Working family child care; rules.
- Section 315.264 - Working family household and dependent care expenses; rules.
- Section 315.265 [Repealed by 1965 c.26 §6]
- Section 315.266 - Earned income; rules.
- Section 315.270 [Repealed by 1965 c.26 §6]
- Section 315.271 - Individual development accounts.
- Section 315.272 - Certain individual development account withdrawals.
- Section 315.274 [1999 c.1088 §2; 2001 c.660 §57; 2003 c.77 §13; repealed by 2011 c.83 §13]
- Section 315.275 [Repealed by 1965 c.26 §6]
- Section 315.280 [Amended by 1953 c.148 §3; repealed by 1965 c.26 §6]
- Section 315.285 [Repealed by 1965 c.26 §6]
- Section 315.290 [Repealed by 1965 c.26 §6]
- Section 315.295 [Repealed by 1965 c.26 §6]
- Section 315.304 - Pollution control facilities.
- Section 315.305 [Repealed by 1965 c.26 §6]
- Section 315.310 [Repealed by 1965 c.26 §6]
- Section 315.311 [1995 c.746 §33; 1997 c.325 §40; repealed by 2011 c.83 §13]
- Section 315.315 [Repealed by 1965 c.26 §6]
- Section 315.320 [Repealed by 1965 c.26 §6]
- Section 315.324 [1993 c.730 §32 (enacted in lieu of 316.103 and 317.106); 1995 c.746 §7; repealed by 2011 c.83 §13]
- Section 315.325 [Repealed by 1965 c.26 §6]
- Section 315.326 - Renewable energy development contributions; auction of tax credits; certification; rules.
- Section 315.329 - Funding in lieu of tax credit certification.
- Section 315.330 [Repealed by 1965 c.26 §6]
- Section 315.331 - Energy conservation projects.
- Section 315.335 [Repealed by 1965 c.26 §6]
- Section 315.336 - Transportation projects.
- Section 315.340 [Repealed by 1965 c.26 §6]
- Section 315.341 - Renewable energy resource equipment manufacturing facilities.
- Section 315.345 [Repealed by 1965 c.26 §6]
- Section 315.350 [Repealed by 1965 c.26 §6]
- Section 315.354 - Energy conservation facilities.
- Section 315.355 [Repealed by 1965 c.26 §6]
- Section 315.356 - Other grants as offset to cost of energy conservation facility; changes in eligibility for participation in other programs.
- Section 315.357 - Time limit applicable to energy conservation tax credit.
- Section 315.360 [Amended by 1953 c.132 §3; repealed by 1965 c.26 §6]
- Section 315.365 [Repealed by 1965 c.26 §6]
- Section 315.455 [Repealed by 1965 c.26 §6]
- Section 315.460 [Repealed by 1965 c.26 §6]
- Section 315.465 - Biofuels and fuel blends.
- Section 315.469 - Biodiesel used in home heating.
- Section 315.504 [1993 c.730 §38 (enacted in lieu of 316.104 and 317.140); repealed by 2005 c.80 §7]
- Section 315.505 [Repealed by 1965 c.26 §6]
- Section 315.506 - New business facility in reservation enterprise zone or reservation partnership zone.
- Section 315.507 - Electronic commerce in designated enterprise zone.
- Section 315.508 - Recordkeeping requirements; disallowance of credit.
- Section 315.510 [Repealed by 1965 c.26 §6]
- Section 315.511 [2001 c.957 §15; repealed by 2011 c.83 §15]
- Section 315.514 - Film production development contributions; auction of tax credits; rules.
- Section 315.515 [Repealed by 1965 c.26 §6]
- Section 315.516 - Funding in lieu of tax credit certification.
- Section 315.517 - Water transit vessels.
- Section 315.520 [Repealed by 1965 c.26 §6]
- Section 315.521
- Section 315.523 - Employee training.
- Section 315.525 [Repealed by 1965 c.26 §6]
- Section 315.526 - Short title.
- Section 315.529 - Definitions.
- Section 315.530 [Repealed by 1965 c.26 §6]
- Section 315.533 - Qualified equity investments.
- Section 315.535 [Repealed by 1965 c.26 §6]
- Section 315.536 - Transferability of credit.
- Section 315.540 [Repealed by 1965 c.26 §6]
- Section 315.545 [Repealed by 1965 c.26 §6]
- Section 315.550 [Repealed by 1965 c.26 §6]
- Section 315.555 [Repealed by 1965 c.26 §6]
- Section 315.560 [Repealed by 1965 c.26 §6]
- Section 315.570 [Repealed by 1965 c.26 §6]
- Section 315.575 [Repealed by 1965 c.26 §6]
- Section 315.580 [Repealed by 1965 c.26 §6]
- Section 315.585 [Repealed by 1965 c.26 §6]
- Section 315.590 [Repealed by 1965 c.26 §6]
- 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 315.601 - Transfer of credit.
- Section 315.603 - Tax credit limit for biennium.
- Section 315.604 [1993 c.730 §40 (enacted in lieu of 316.155 and 317.149); 2009 c.595 §204; repealed by 2011 c.83 §15]
- Section 315.606 - Suspension, revocation or forfeiture of certification.
- Section 315.610 - Long term care insurance.
- Section 315.613 - Credit available to persons providing rural medical care and affiliated with certain rural hospitals.
- 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.
Note: 315.526, 315.529 and 315.536 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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