Chapter 315 — Chapter 315
204 sections in this chapter.
ORS 315.128 Calculation of credit amount. (1) The amount of the tax credit allowed under ORS 315.124 shall be the sum of
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(a) The certified stumpage value of standing timber in that portion of the forest conservation area that is not harvested as a result of using the standard practice harvest restrictions in lieu of the small forest owner minimum option, using the standard measuring techniques of p…
ORS 315.130 Revocation upon timber harvest or removal of harvest restriction; liability for tax; penalties. (1) If a small forestland owner, or the owner’s estate, heirs or devisees, elects to conduct a timber harvest within a forest conservation area for which a tax credit has been allowed under ORS 315.124 and for which a harvest restriction has been recorded or otherwise elects to remove the harvest restriction, the certification of the credit shall be revoked and the Department of Revenue may proceed to collect any amounts not paid as a result of the credit, as provided in ORS 315.061
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(2)(a) If the timber harvest or the removal of a harvest restriction that results in revocation is conducted by an owner other than the small forestland owner that originally received certification for the credit under ORS 315.126, that successor owner shall be liable for the ent…
ORS 315.132 Credit allowed for current certifications following repeal or expiration. If the credit allowed under ORS 315.124 is repealed, or is allowed by the Legislative Assembly to expire, taxpayers that have previously received certification shall be allowed to continue to claim the credit. Any deed restrictions associated with the credit shall be retained. [2022 c.34 §6]
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Note: Section 7, chapter 34, Oregon Laws 2022, provides: Sec. 7. Notwithstanding ORS 315.037, section 2 of this 2022 Act [315.124] applies to all tax years beginning on or after January 1, 2023. [2022 c.34 §7]
ORS 315.133 Overtime compensation paid to agricultural workers. (1) As used in this section and ORS 315.135 and 315.136
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(a) “Agricultural worker” has the meaning given that term in ORS 653.271. (b) “Eligible employer” means an employer doing business in 2017 North American Industry Classification System code 111, crop production, or code 112, animal production and aquaculture. (c) “Full-time equiv…
ORS 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]
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[Repealed or reserved.]
ORS 315.135 Calculation of credit amount. (1) The amount of credit allowed under ORS 315.133 shall be equal to a percentage of the additional wages paid as required overtime pay to agricultural workers by an eligible employer, in excess of regular pay, as set forth in subsections (2) to (5) of this section
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(2) If during the calendar year the taxpayer employs more than 50 full-time equivalent employees and is not primarily engaged in the business of dairying, the following percentages of excess wages paid by the employer in a calendar year shall apply, for the following calendar yea…
ORS 315.136 Notice of acknowledgment in support of credit; application. (1) In order to receive a notice of acknowledgment from the Department of Revenue in support of a tax credit allowed under ORS 315.133, a taxpayer shall submit to the department an application under this section. The application shall be made in the form and manner prescribed by the department and must be submitted by the taxpayer no later than January 31 following the calendar year for which the taxpayer seeks credit
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(2) The taxpayer must include with the application required under this section the following: (a) The address and tax identification number of the taxpayer. (b) A statement by the taxpayer of the overtime hours worked and overtime wages paid, on an hourly basis, to agricultural w…
ORS 315.137 Calendar year limitation on credits allowed all taxpayers. The total amount allowed for tax credits for overtime wages under ORS 315.133, as acknowledged in notices provided by the Department of Revenue under ORS 315.136, may not exceed $55 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. [2022 c.115 §11]
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Note: Section 12, chapter 115, Oregon Laws 2022, provides: Sec. 12. Section 8 of this 2022 Act [315.133] applies to tax years beginning on or after January 1, 2023. [2022 c.115 §12]
ORS 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, for taxpayers that install screening devices, by-pass devices or fishways, pursuant to ORS 498.306 or 509.585, and the diversion is not part of a hydroelectric project required to be licensed under the Federal Energy Regulatory Commission. Except as allowed in subsection (4) of this section, the credit shall be taken in the tax year in which the final certification is issued under subsection (10) of this section
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(2) The credit shall be equal to 50 percent of the taxpayer’s net certified costs of installing a screening device, by-pass device or fishway. The total credit allowed may not exceed $5,000 per device installed. (3) The credit allowed in any one year may not exceed the tax liabil…
ORS 315.141 Biomass production or collection; fee; rules; documentation. (1) As used in this section
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(a) “Agricultural producer” means a person that produces biomass in Oregon that is used, in Oregon, as biofuel or to produce biofuel. (b) “Biofuel” means liquid, gaseous or solid fuels, derived from biomass, that have been converted into a processed fuel ready for use as energy b…
ORS 315.144 Transfer of biomass credit; rules. (1) A person that has obtained a tax credit under ORS 315.141 may transfer the credit to a taxpayer subject to tax under ORS chapter 316, 317 or 318
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(2) A tax credit allowed under ORS 315.141 may be transferred on or before the date on which the return is due for the tax year in which the credit may first be claimed. After that date, no portion of a credit allowed under ORS 315.141 may be transferred. (3) To transfer the tax …
ORS 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]
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[Repealed or reserved.]
ORS 315.154 Definitions for crop donation credit. As used in this section and ORS 315.156
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(1) “Apparently wholesome food” means: (a) Food fit for human consumption; and (b) Food that meets all quality and labeling standards imposed by federal, state or local laws, even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplu…
ORS 315.155 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 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 a credit against the taxes otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318, as follows
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(a) In the case of a qualified donation made under circumstances described in ORS 315.154 (5)(a) or (b), the amount of the credit shall be 25 percent of the value of the quantity of the crop donated computed at the wholesale market price. (b) In the case of a qualified donation m…
ORS 315.160 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 315.163 Definitions for ORS 315.163 to 315.169. As used in ORS 315.163 to 315.169
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(1)(a) “Acquisition costs” means the cost of acquiring buildings, structures and improvements that constitute or will constitute agriculture workforce housing. (b) “Acquisition costs” does not include the cost of acquiring land on which agriculture workforce housing is or will be…
ORS 315.164 Agriculture workforce housing projects; rules. (1) A taxpayer who is the owner or operator of agriculture workforce housing is allowed a credit against the taxes otherwise due under ORS chapter 316, if the taxpayer is a resident individual, or against the taxes otherwise due under ORS chapter 317, if the taxpayer is a corporation. The total amount of the credit shall be equal to 50 percent of the eligible costs actually paid or incurred by the taxpayer to complete an agriculture workforce housing project, to the extent the eligible costs actually paid or incurred by the taxpayer do not exceed the estimate of eligible costs approved by the Housing and Community Services Department under ORS 315.167
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(2) A taxpayer who is otherwise eligible to claim a credit under this section may elect to transfer all or a portion of the credit to a contributor in the manner provided in ORS 315.169. (3)(a) The credit allowed under this section may be taken for the tax year in which the agric…
ORS 315.165 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 315.167 Agriculture workforce housing credit application; procedure; rules. (1) Prior to the completion of an agriculture workforce housing project for which credit under ORS 315.164 will be claimed, an owner or operator of agriculture workforce housing shall apply to the Housing and Community Services Department for a letter of credit approval
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(2) The application shall be on such form as is prescribed by the Housing and Community Services Department and shall provide: (a) The name, address and taxpayer identification number of the taxpayer; (b) The location of the proposed agriculture workforce housing; (c) A descripti…
ORS 315.169 Agriculture workforce housing contributor credit; transfer of agriculture workforce 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 resident individual, or ORS chapter 317, if the taxpayer is a corporation, to the extent the owner or operator of agriculture workforce housing transferred all or a portion of the credit allowed to the owner or operator under ORS 315.164
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(2) An owner or operator of agriculture workforce housing may transfer all or a portion of the credit allowed to the owner or operator under ORS 315.164 to one or more contributors but the amount transferred may not total more than the total credit the owner or operator may claim…
ORS 315.170 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 315.171 Tax credit limit for biennium. The Housing and Community Services Department may approve an application under ORS 315.167 only if the potential credits of the project would not cause the total potential credits claimed under ORS 315.164 (1) for all approved applications to exceed $16.75 million within the biennium in which the application is approved. [2021 c.525 §20]
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[Repealed or reserved.]
ORS 315.172 [2001 c.868 §4; 2003 c.588 §15; 2013 c.750 §23; repealed by 2019 c.483 §25]
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[Repealed or reserved.]
ORS 315.174 [2012 c.65 §2; repealed by 2025 c.36 §4]
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[Repealed or reserved.]
ORS 315.175 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 315.176 Bovine manure production or collection; rules. (1) As used in this section
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(a) “Biofuel” means liquid, gaseous or solid fuels, derived from biomass, that have been converted into a processed fuel ready for use as energy by a biofuel producer’s customers or for direct biomass energy use at the biofuel producer’s site. (b) “Biofuel producer” means a perso…
ORS 315.179 [2017 c.610 §8; repealed by 2019 c.483 §25]
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[Repealed or reserved.]
ORS 315.180 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 315.181 [2017 c.610 §9; repealed by 2019 c.483 §25]
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[Repealed or reserved.]
ORS 315.184 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]
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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.
ORS 315.185 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 315.190 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 315.195 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 315.200 [Repealed by 1965 c.26 §6]
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CHILDREN AND FAMILIES; POVERTY RELIEF
ORS 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) shall be allowed to a resident employer or to a corporation that is an employer for amounts paid or incurred during the taxable year by the employer for dependent care assistance actually provided to an employee if the assistance is furnished pursuant to a program which meets the requirements of section 129(d) of the Internal Revenue Code and if the employer has received a certificate as provided in subsection (2) of this section
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(2)(a) Each employer that elects to receive a credit allowed under subsection (1) of this section must submit an application to the Department of Early Learning and Care each year the employer wishes to receive the credit. The Early Learning Council shall prescribe by rule the fo…
ORS 315.205 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 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 chapter 317 or 318) is allowed to an employer, based upon costs actually paid or incurred by the employer, to acquire, construct, reconstruct, renovate or otherwise improve real property so that the property may be used primarily as a dependent care facility
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(2) The credit allowed under this section shall be the least of: (a) $2,500 multiplied by the number of full-time equivalent employees employed by the employer (on the property or within such proximity to the property that any dependents of the employees may be cared for in the f…
ORS 315.210 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 315.213 Contributions to Office of Child Care. (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 is allowed to a taxpayer for certified contributions made to the Department of Early Learning and Care under ORS 329A.706
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(2) The amount of a tax credit available to a taxpayer for a tax year under this section shall equal the amount stated in the tax credit certificate received under ORS 329A.706. (3) The credit allowed under this section may not exceed the lesser of 50 percent of the amount contri…
ORS 315.215 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 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 dependent scholarship program certification issued under ORS 348.618
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(2) A credit against the taxes otherwise due under ORS chapter 316 is allowed to a resident employer (or, if the taxpayer is a corporation that is an employer, under ORS chapter 317 or 318) that has received: (a) Program certification under ORS 348.618; and (b) Tax credit certifi…
ORS 315.254 [1993 c.730 §28 (enacted in lieu of 316.151, 317.141 and 318.085); repealed by 2009 c.33 §19]
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[Repealed or reserved.]
ORS 315.255 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 315.260 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]
ORS 315.262 Working family child care; rules. (1) As used in this section
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(a) “Child care” means care provided to a qualifying child of the taxpayer for the purpose of allowing the taxpayer to be gainfully employed, to seek employment or to attend school on a full-time or part-time basis, except that the term does not include care provided by: (A) The …
ORS 315.264 Working family household and dependent care expenses; rules. (1)(a) A credit against the tax otherwise due under ORS chapter 316 shall be allowed a taxpayer in an amount equal to a percentage of employment-related expenses of a type allowable as a credit pursuant to section 21 of the Internal Revenue Code, notwithstanding the limitation imposed by section 21(c) of the Internal Revenue Code, and limited as provided in paragraph (c) of this subsection
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(b) The credit allowed under this section may be claimed for expenses for care of a qualifying individual that allow a nonmarried taxpayer to seek employment or to attend school as a degree-seeking student enrolled on a full-time or part-time basis. (c) The employment-related exp…
ORS 315.265 [Repealed by 1965 c.26 §6]
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[Repealed or reserved.]