Personal and Corporate Income or Excise Tax Credits

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Personal and Corporate Income or Excise Tax Credits

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Section
315.001

Section 315.001

Section
315.002

Section 315.002

Section
315.003

Section 315.003

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[Repealed by 1965 c.26 §6]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[Amended by 1953 c.325 §3; repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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 315.050

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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Repealed by 1965 c.26 §6]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[Amended by 1953 c.665 §2; repealed by 1965 c.26 §6]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 315.125

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; 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
315.171

Tax credit limit for biennium.

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; use of individual taxpayer identification number in alternative; 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 315.521

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

[2019 c.579 §12; repealed by 2021 c.528 §28]

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

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

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.

Section
315.675

Trust for Cultural Development Account contributions.