Oregon Administrative Code

123-401-0100 Purpose and Scope (1) The 2023 Oregon Legislature passed chapter 298, Oregon Laws 2023 (Enrolled House Bill 2009), which establishes the Research and Development Tax Credit for Semiconductors. This is a new program to both recognize and further the important contribu…

123-401-0200 Definitions For the purposes of this division of administrative rules, in addition to definitions found in ORS 315.518 to 315.522, the following terms have the meanings set forth below: (1) “Act” means Oregon Laws 2023, chapter 298, sections 1 through 12 (Enrolled Ho…

123-401-0300 Taxpayer Eligibility To be eligible for certification required to claim the Research and Development Tax Credit for Semiconductors, a taxpayer must meet all of the following requirements as well as any additional requirements specified in statute or applicable admini…

123-401-0400 Certification Process (1) For the 2024 tax year, a taxpayer that submitted a valid registration form to the Oregon Business Development Department by December 1, 2023, and seeks to claim a Research and Development Tax Credit for Semiconductors for tax year 2024 must …

123-401-0500 Certification Fee (1) The Oregon Business Development Department is authorized to establish a fee for filing a written application for certification under ORS 315.522(4) adequate to recover the costs incurred by the department in reviewing the applications. (2) The f…

123-401-0600 Calculation of Tax Credit Certified Amount (1) Pursuant to the Act, the Oregon Business Development Department may not certify a total amount of potential tax credits for all qualified semiconductor companies in excess of the limits in Oregon Laws 2023, chapter 298, …

123-450-0000 Definitions (1) “Commission” means the Oregon Arts Commission. (2) “Executive Director” means the administrator of the Arts Program of the Oregon Business Development Department. Statutory/Other Authority: ORS 359 Statutes/Other Implemented: ORS 359 History: OBDD 2-2…

123-450-0010 Grants (1) Receipt of Funds. The Commission may receive from state, federal, or local governments or from the community at large, funds for use by the Commission for its own programs or disbursements deemed worthy by the Commission within the restrictions provided by…

123-475-0000 Purpose The purpose of these rules is to: (1) Establish procedures for acquisition of works of art in an amount of 1% of direct construction costs of any project for the construction or alteration of any State Building in an amount of $100,000 or more. (2) Promote pl…

123-475-0005 Definitions The words and phrases used in these rules have the same meaning given them in ORS 276.073. In addition, as used in these rules, unless the context requires otherwise: (1) "Architect" means the person or firm (architect, landscape architect, interior desig…

123-475-0010 Overview of Program (1) The Oregon Arts Commission coordinates the Program. All Oregon State agencies, upon legislative approval of construction budgets, must notify the Oregon Arts Commission in writing of construction budgets or appropriations approved by the Legis…

123-475-0012 Public Art Advisory Committee The Oregon Arts Commission may establish a Public Art Advisory Committee consisting of two Oregon Arts Commissioners and up to seven arts professionals designated by the Oregon Arts Commission. The Oregon Arts Commission may use the Publ…

123-475-0013 Prequalified Artist Roster Experienced and talented artists may be prequalified by the Oregon Arts Commission for Program projects. The Oregon Arts Commission publishes a prospectus inviting applications. The Public Art Advisory Committee serves as the review panel a…

123-475-0015 Selection Committee (1)(a) A Selection Committee shall be established for each Program Project. The Selection Committee, on behalf of the Designated Agencies, shall determine the scope, direction, and particular needs of the Project. Except as provided in subsection …

123-475-0025 Selection Committee Procedure (1) The Selection Committee shall meet to consider the particular needs of the Project including budget, suitable art forms, appropriate locations, and method of artist/artwork selection. (2) The Selection Committee may use any of the fo…

123-475-0030 Criteria for Selecting Works of Art (1) Style and Nature: Works of Art of any aesthetic persuasion that are compatible in scale, material, form and content with their surroundings may be considered. (2) Diversity of the Collection: The Oregon Arts Commission seeks to…

123-475-0035 Inclusions Appropriations under ORS 276.080 for the Program may be spent for: (1) The Work of Art itself which may include but is not limited to: (a) Artist's professional fee; (b) Labor of assistants; (c) Materials required for production of the Work of Art; (d) Pro…

123-475-0040 Exclusions Appropriations for the Program may not be spent for: (1) Reproductions, by mechanical or other means, of original Works of Art. (2) Decorative, ornamental, or functional elements that are designed by the Architect or consultants engaged by the Architect, a…

123-475-0050 Responsibilities (1) The Oregon Arts Commission shall: (a) In consultation with the Designated Agencies, be responsible for selection, reviewing of design, execution, placement and acceptance of Works of Art", acquired under the Program; (b) Appoint the members of th…

123-475-0055 Scope and Nature of Expenditures (1) While no more than 1% of the amount from capital construction appropriations may be dedicated to the Program, a dollar total greater than 1% can be expended for art in a Project if the additional funds are generated from other sou…

123-475-0060 General Principles and Procedures (1) Freedom of Expression: Because of the bold attempt to meld the imaginations and talents of so many individuals and groups, freedom to reach creative solutions must always be maintained. Artists must be sensitive to the unique qua…

123-475-0065 Documentation and Evaluation (1) Documentation: (a) Identification: The Contracting Agency shall assist the Oregon Arts Commission with identification of the Work of Art which may include, without limitation, that plaques or labels identifying the Work of Art, are se…

123-475-0074 Relocation and Deaccession (1) Each Relocation and Deaccession action shall be determined on a case-by-case basis. Standards applied to Deaccession shall be at least as stringent as those applied to the acquisition process. (2) Changes in fashion, taste, administrati…

123-475-0080 Criteria for Relocation or Deaccession The Oregon Arts Commission may approve a request to consider Relocation or Deaccession of a Work of Art for one or more of the following reasons: (1) The artwork requires unforeseen excessive maintenance or repair, contains fail…

123-475-0085 Procedure for Relocation or Deaccession (1) The Public Art Advisory Committee will undertake periodic reviews of the collection and review all Relocation and Deaccession requests submitted to the committee by Oregon Arts Commission staff on behalf of the Arts Commiss…

123-500-0000 Purpose The Arts Program, under the direction of the Cultural Trust Board, awards grants for the Oregon Cultural Trust through three grant programs: Cultural Development Grants to cultural organizations, Community Cultural Participation Grants to county and tribal cu…

123-500-0005 Definitions (1) “Cultural Organization” means an organization defined in ORS 359.400. (2) “Cultural Trust Board” means the board established by ORS 359.410. (3) “Cultural Coalition” is a group organized in an Oregon county or within a federally recognized Indian Trib…

123-500-0010 Purpose (1) The purpose of the Cultural Trust’s Cultural Development Grant program is to provide state recognition and support to cultural organizations undertaking significant cultural programs and projects, preserving and enhancing Oregon’s diverse arts, heritage a…

123-500-0015 Applications and Eligibility (1) Applications must be submitted in the form required, and by a deadline set, in the RFP. (2) Applicants for Cultural Development Grants must be an Oregon cultural organization. (3) Proposals submitted by institutions of higher learning…

123-500-0035 Evaluation Criteria Cultural Development Grant applications are evaluated according to how they address the themes described in OAR 123-500-0010(1). Additional evaluation criteria include: (1) Significance of the activity or the project, including the quality of the …

123-500-0045 Use of Grant Funds (1) Cultural Development Grant funds must be used: (a) To address significant opportunities to advance, preserve or stabilize cultural resources; (b) To invest in the development of new resources; (c) To support proposals that have a broad cultural…

123-500-0055 Grant Award Process; Administration of Grants (1) Applications submitted to the Oregon Cultural Trust pursuant to its RFP will be reviewed by staff to determine whether the applicant is eligible to receive a Cultural Development Grant. Ineligible applications will be…

123-500-0070 Deadline Cultural Participation Grant contact information must be submitted to the Oregon Cultural Trust by a postmark deadline that will be established annually. Statutory/Other Authority: ORS 285A.075 Statutes/Other Implemented: ORS 359.400 - 359.444 History: EDD 3…

123-500-0075 Grant Contract; Final Reports Grant recipients are required to enter into a contract with the Arts Program of the Oregon Business Development Department. Pursuant to that contract, each grant recipient must complete a final expense and narrative report. Final financi…

123-500-0080 Purpose The purpose of the Cultural Trust’s Community Cultural Participation Grant program is to provide funds to counties and federally recognized Indian Tribes to support local cultural activities involving the arts, heritage and humanities. (1) This program is int…

123-500-0090 Eligibility (1) Each Oregon county, and each federally-recognized Indian Tribe, may establish a Cultural Coalition responsible for developing, implementing and monitoring a local cultural plan. (2) The Cultural Trust will award Cultural Participation Grant funds annu…

123-500-0100 Structure of Cultural Coalition (1) The structure of the Cultural Coalition reflects the cultural needs, assets and resources of each county and tribe. (2) To qualify for grant funds, a Cultural Coalition must: (a) Include representation from the arts, heritage, and …

123-500-0110 Fiscal Oversight (1) Coalitions that are recognized by the Internal Revenue Service as a 501-c-3 private non-profit organization, or are a local public entity is eligible to receive Community Cultural Participation Grants directly from the Cultural Trust. (2) Those c…

123-500-0120 Standards for Cultural Plans (1) Cultural Participation Grant funds may be awarded to any Oregon cultural coalition that operates under a cultural plan that has been approved by the Cultural Trust Board. (2) A cultural plan may be approved by the Cultural Trust Board…

123-500-0130 Cultural Participation Grant Allocation Process (1) Annually, on a date established each year by the Cultural Trust Board and on a form or online system provided by the board, a cultural coalition must submit to the board current contact information for the coalition…

123-500-0150 Purpose The Arts Program, under the direction of the Cultural Trust Board, awards grant funds to five statewide cultural entities to promote arts, heritage and humanities programs across Oregon and leverage existing resources to benefit more Oregonians. Statutory/Oth…

123-500-0160 Distribution of Funds The Arts Program, under the direction of the Cultural Trust Board, shall distribute the amount disbursed from the Trust for Cultural Development Account under ORS 359.426(3)(c) to the core partner agencies as follows: (1) 20 percent of the amoun…

123-500-0170 Limitations The core partner agencies are not eligible to apply for grants from the Community Cultural Participation Grant Program or the Cultural Development Grant Program. Statutory/Other Authority: ORS 359.416 Statutes/Other Implemented: ORS 359.400 - 359.444 Hist…

123-500-0175 Allowable Uses of Funds by Core Partner Agencies. (1) A core partner agency may use Cultural Partner Grant funds to: (a) Carry out the mission and mandate of the agency; (b) Serve more grantees; and (c) Encourage new cultural undertakings. (2) Each core partner agenc…

123-600-0100 Purpose and Scope This division of administrative rules applies to all applicants for the Business Energy Tax Credit for Renewable Energy Resource Equipment Manufacturing (“Manufacturing BETC”) as provided under Oregon Revised Statutes 285C.540 through 285C.559, and …

123-600-0105 Definitions The following definitions apply unless the context requires otherwise: (1) “Applicant” means a person who applies for preliminary certification of a Manufacturing BETC facility under this section including individuals, corporations, associations, firms, p…

123-600-0110 Process Overview (1) Application Stages. The Department reviews an application for a Manufacturing BETC in two stages. (a) The first stage is called preliminary certification. Prior to submitting an application and fee payment, the Applicant must contact the Departme…