Chapter 315 — Chapter 315

ORS 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 or 318, shall be allowed to a taxpayer that is

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ORS 315.508 Recordkeeping requirements; disallowance of credit. (1) A taxpayer who has claimed a credit under ORS 315.507 shall maintain records sufficient to show

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ORS 315.510 [Repealed by 1965 c.26 §6]

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ORS 315.511 [2001 c.957 §15; repealed by 2011 c.83 §15]

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ORS 315.514 Film production development contributions; auction of tax credits; 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 or 318, is allowed to a taxpayer for certified film production development contributions made by the taxpayer to the Oregon Production Investment Fund established under ORS 284.367

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ORS 315.515 [Repealed by 1965 c.26 §6]

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ORS 315.516 Funding in lieu of tax credit certification. (1) In lieu of the issuance of certifications for tax credit under ORS 315.514 by the Oregon Film and Video Office, the Legislative Assembly may, no later than 30 days prior to the end of each fiscal year, appropriate to the Oregon Business Development Department for deposit into the Oregon Production Investment Fund an amount equal to the total amount that would otherwise be certified for tax credits during the current or upcoming fiscal year, based on the amount of contributions and accompanying applications for credit received by the office during the fiscal year and reduced by the amount, if any, previously certified for the credit for the corresponding fiscal year

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ORS 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 50 or more passengers and vehicles or 50 or more passengers only for a published fee across a body of water between two or more fixed points on a regular schedule

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ORS 315.518 Research conducted by semiconductor company. (1) As used in this section, “qualified semiconductor company” means an entity whose primary business is the research, design, development, fabrication, assembly, testing, packaging or validation of semiconductors, or an entity whose primary business is the creation of semiconductor manufacturing equipment, semiconductor core intellectual property or electronic design automation software that is primarily intended for use in the semiconductor industry

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ORS 315.519 Refundability of tax credit. (1)(a) If the amount allowable as a credit under ORS 315.518, after any reduction applicable under subsection (2) of this section, when added to the sum of the amount of estimated tax paid under ORS 314.515 and any other tax prepayment amounts, exceeds the taxes imposed by ORS chapters 314 and 317 for the tax year after application of any nonrefundable credits allowable for purposes of ORS chapter 317 for the tax year, the amount of the excess determined under this subsection shall be refunded to the taxpayer as provided in ORS 314.415

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ORS 315.520 [Repealed by 1965 c.26 §6]

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ORS 315.521 [2005 c.592 §5; 2013 c.750 §42; 2016 c.31 §2; 2019 c.483 §15; renumbered 315.640 in 2019]

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ORS 315.522 Certification; application to Oregon Business Development Department; fees; rules. (1) A taxpayer seeking to claim the credit provided under ORS 315.518 shall file for each tax year a written application for certification with the Oregon Business Development Department. The application must include

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ORS 315.523 Employee training. (1) As used in this section, “qualifying county” means a county with a population greater than 60,000 but less than 80,000 that

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ORS 315.525 [Repealed by 1965 c.26 §6]

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ORS 315.526 Short title. ORS 285C.650, 285C.653, 285C.656 and 315.529 to 315.536 shall be known and may be cited as the Oregon Low Income Community Jobs Initiative. [2011 c.732 §1]

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ORS 315.529 Definitions. As used in ORS 285C.650, 285C.653, 285C.656 and 315.529 to 315.536

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ORS 315.530 [Repealed by 1965 c.26 §6]

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ORS 315.533 Qualified equity investments. (1) As used in this section, “applicable percentage” means zero percent for each of the first two credit allowance dates, seven percent for the third credit allowance date and eight percent for the next four credit allowance dates

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ORS 315.535 [Repealed by 1965 c.26 §6]

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ORS 315.536 Transferability of credit. A tax credit allowed under ORS 315.533 may not be sold or transferred, with the exception that tax credits that a partnership, limited liability company, S corporation or other pass-through entity is entitled to claim may be allocated to the partners, members or shareholders of the entity for their direct use in accordance with the provisions of any agreement among the partners, members or shareholders. [2011 c.732 §5]

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ORS 315.540 [Repealed by 1965 c.26 §6]

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ORS 315.545 [Repealed by 1965 c.26 §6]

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ORS 315.550 [Repealed by 1965 c.26 §6]

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ORS 315.555 [Repealed by 1965 c.26 §6]

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ORS 315.560 [Repealed by 1965 c.26 §6]

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ORS 315.570 [Repealed by 1965 c.26 §6]

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ORS 315.575 [Repealed by 1965 c.26 §6]

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ORS 315.580 [Repealed by 1965 c.26 §6]

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ORS 315.585 [Repealed by 1965 c.26 §6]

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ORS 315.590 [Repealed by 1965 c.26 §6]

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ORS 315.591 Definitions. As used in ORS 315.591 to 315.603

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ORS 315.593 Short line railroad rehabilitation projects; rules. (1) A credit against taxes imposed by ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317 or 318) is allowed to a taxpayer, based upon short line railroad rehabilitation project costs actually paid or incurred by the taxpayer during the tax year for which the credit is claimed

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ORS 315.595 Preliminary certification; application; allocation priority; rules. (1) Prior to construction of a short line railroad rehabilitation project, a taxpayer may apply to the Department of Transportation for preliminary certification of the project in the manner prescribed by rules adopted under this section, which must include

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ORS 315.597 Final certification; rules. (1) A taxpayer may apply to the Department of Transportation for final certification of a short line railroad rehabilitation project if

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ORS 315.599 Fees; appropriation for expenses. (1) The Department of Transportation may charge and collect a fee from taxpayers for preliminary or final certification of short line rehabilitation projects under ORS 315.595 and 315.597. The fee may not exceed the cost to the department of issuing certifications

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ORS 315.601 [2019 c.579 §12; repealed by 2021 c.528 §28]

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ORS 315.603 Tax credit limit for biennium. The total amount of potential tax credits allowed under ORS 315.593 at the time of preliminary certification under ORS 315.595 may not exceed $4 million for any biennium. [2019 c.579 §13]

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ORS 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]

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ORS 315.606 [2019 c.579 §14; repealed by 2021 c.528 §28]

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ORS 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 ORS chapter 317 or 318) for premium costs actually paid or incurred during the tax year for a long term care insurance policy

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ORS 315.613 Credit available to persons providing rural medical care and affiliated with certain rural hospitals. (1) An annual credit against the taxes otherwise due under ORS chapter 316 shall be allowed to a resident or nonresident individual who is

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ORS 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 under ORS chapter 677, licensed as a physician associate under ORS 677.505 to 677.525, licensed as a nurse practitioner under ORS 678.375 to 678.390, licensed as a certified registered nurse anesthetist as defined in ORS 678.010, licensed as a dentist under ORS chapter 679 or licensed as an optometrist under ORS 683.010 to 683.340 is entitled to the tax credit described in ORS 315.613 even if not a member of the hospital medical staff if the Office of Rural Health certifies that the individual

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ORS 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 tax credit described in ORS 315.613 if

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ORS 315.622 Rural emergency medical services providers; annual report to Legislative Assembly. (1) A resident or nonresident individual who is certified as eligible under ORS 442.561 to 442.570 and who is licensed as an emergency medical services provider under ORS chapter 682 shall be allowed a credit against the taxes that are otherwise due under ORS chapter 316 if the Office of Rural Health certifies that the individual provides volunteer emergency medical services in a rural area that comprise at least 20 percent of the total emergency medical services provided by the individual in the tax year

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ORS 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 against the taxes that are otherwise due under ORS chapter 316 if the physician provides medical care to residents of an Oregon Veterans’ Home, as defined in ORS 408.362

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ORS 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 permitted under a TRICARE contract to patients enrolled in the TRICARE military health care system shall be allowed a one-time credit against taxes otherwise due under ORS chapter 316 in the amount of $2,500

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ORS 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 a deduction from federal taxable income under ORS 316.680. Upon finding that a health care provider meets the eligibility criteria established by the office, the office shall certify the provider for a tax credit under ORS 315.628 or the tax deduction under ORS 316.680. The office may issue no more than

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ORS 315.640 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, under ORS chapter 317 or 318, based on amounts contributed in the tax year to a university venture development fund established under ORS 350.550, to the extent the university that established the fund issued a tax credit certificate to the taxpayer

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ORS 315.643 Opportunity Grant contributions; auction of tax credits; certification; 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 or 318, is allowed to a taxpayer for certified Opportunity Grant contributions made by the taxpayer to the Opportunity Grant Fund established under ORS 348.266. A credit is allowed for the tax year in which a contribution is made, or for the tax year immediately preceding the tax year in which a contribution is made and for auctions conducted no later than April 15 following December 31 of any tax year for which the credit is allowed, if no return has yet been filed for the preceding tax year

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