Annual limitation on total amount of tax credits; proportionate reduction. The total amount certified by the State Department of Agriculture for tax credits for the production or collection of bovine manure under ORS 315.176 may not exceed $5 million for all taxpayers for any calendar year. If the department receives applications for the credit sufficient to exceed this amount, the department shall by rule proportionately reduce the amount of certified credits among all taxpayers applying for the credit. [2017 c.610 §10; 2018 c.111 §2]

Note: 315.184 was enacted into law by the Legislative Assembly but was 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.