2017 ORS 315.616¹
Additional providers who may qualify for credit

A resident or nonresident individual who is certified as eligible under ORS 442.561 (Certifying individuals licensed under ORS chapter 679 for tax credit), 442.562 (Certifying podiatrists for tax credit), 442.563 (Certifying certain individuals providing rural health care for tax credit) or 442.564 (Certifying optometrists for tax credit), and is licensed as a physician under ORS chapter 677, licensed as a physician assistant under ORS chapter 677, licensed as a nurse practitioner under ORS chapter 678, licensed as a certified registered nurse anesthetist under ORS chapter 678, licensed as a dentist under ORS chapter 679 or licensed as an optometrist under ORS 683.010 (Definitions for ORS 683.010 to 683.310) to 683.340 (Duty to report prohibited conduct) is entitled to the tax credit described in ORS 315.613 (Credit available to persons providing rural medical care and affiliated with certain rural hospitals) even if not a member of the hospital medical staff if the Office of Rural Health certifies that the individual:

(1) Is engaged for at least 20 hours per week, averaged over the month, during the tax year in a rural practice; and

(2)(a) If a physician or a physician assistant, can cause a patient to be admitted to the hospital;

(b) If a certified registered nurse anesthetist, is employed by or has a contractual relationship with one of the hospitals described in ORS 315.613 (Credit available to persons providing rural medical care and affiliated with certain rural hospitals) (1); or

(c) If an optometrist, has consulting privileges with a hospital listed in ORS 315.613 (Credit available to persons providing rural medical care and affiliated with certain rural hospitals) (1). This paragraph does not apply to an optometrist who qualifies as a “frontier rural practitioner,” as defined by the Office of Rural Health. [Formerly 316.144; 2013 c.129 §25; 2013 c.750 §12]

Chapter 315

Notes of Decisions

State could not recalculate tax for tax year closed to review in order to prevent elective carry forward of tax credit to tax year subject to review. Smurfit Newsprint Corp. v. Dept. of Revenue, 329 Or 591, 997 P2d 185 (2000)

1 Legislative Counsel Committee, CHAPTER 315—Personal and Corporate Income or Excise Tax Credits, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors315.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 315, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano315.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.