Funding in lieu of tax credit certification.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Personal and Corporate Income or Excise Tax Credits
  5. Funding in lieu of tax credit certification.

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(2) If the Legislative Assembly makes the election allowed in subsection (1) of this section:

(a) Any contributions to the Opportunity Grant Fund made for the upcoming fiscal year and for which an application for a credit under ORS 315.643 is pending shall, at the request of the taxpayer, be refunded by the commission; and

(b) A credit under ORS 315.643 may not be claimed for any contribution made during the current fiscal year. [2018 c.108 §3]


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