Chapter 315 Personal and Corporate Income or Excise Tax Credits

General Provisions

§ 315.004		Definitions
§ 315.037		Tax expenditures applicable for limited time
§ 315.044		Statement of purpose
§ 315.047		List of tax credits with revenue impact in excess of projection
§ 315.051		Report by Legislative Revenue Officer
§ 315.052		Limitation on transfer or sale of credit

§ 315.053		Restriction on types of transferees
§ 315.054		Federal tax credits allowable only as specified
§ 315.056		Conditions for transfer of tax credit
§ 315.058		Agency to provide tax credit approval information to Department of Revenue
§ 315.061		Suspension, revocation or forfeiture
§ 315.063		Waiver of substantiation by Department of Revenue
§ 315.068		Claim of right income repayment adjustments

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Agriculture; Fisheries; Forestry

§ 315.104		Reforestation
§ 315.106		Reforestation credit preliminary certificate
§ 315.108		Annual reforestation credit cost limitation
§ 315.111		Legislative declarations regarding riparian land conservation
§ 315.113		Voluntary removal of riparian land from farm production
§ 315.117		Legislative findings and declarations regarding on-farm processing

§ 315.119		On-farm processing facilities
§ 315.123		Minimum production and processing volume requirements
§ 315.138		Screening devices, by-pass devices or fishways
§ 315.141		Biomass production or collection
§ 315.144		Transfer of biomass credit
§ 315.154		Definitions for crop donation credit
§ 315.156		Crop donation
§ 315.163		Definitions for ORS 315.163 to 315.169
§ 315.164		Agriculture workforce housing projects
§ 315.167		Agriculture workforce housing credit application
§ 315.169		Agriculture workforce housing contributor credit
§ 315.174		Livestock killed by wolf
§ 315.176		Bovine manure production or collection
§ 315.184		Annual limitation on total amount of tax credits

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Children and Families; Poverty Relief

§ 315.262		Working family child care
§ 315.264		Working family household and dependent care expenses
§ 315.204		Dependent care assistance
§ 315.208		Dependent care facilities
§ 315.213		Contributions to Office of Child Care
§ 315.237		Employee and dependent scholarship program payments

§ 315.266		Earned income
§ 315.271		Individual development accounts
§ 315.272		Certain individual development account withdrawals

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Environment and Energy

§ 315.331		Energy conservation projects
§ 315.336		Transportation projects
§ 315.341		Renewable energy resource equipment manufacturing facilities
§ 315.304		Pollution control facilities
§ 315.326		Renewable energy development contributions
§ 315.329		Funding in lieu of tax credit certification

§ 315.354		Energy conservation facilities
§ 315.356		Other grants as offset to cost of energy conservation facility
§ 315.357		Time limit applicable to energy conservation tax credit
§ 315.465		Biofuels and fuel blends
§ 315.469		Biodiesel used in home heating

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Economic Development

§ 315.506		New business facility in reservation enterprise zone or reservation partnership zone
§ 315.507		Electronic commerce in designated enterprise zone
§ 315.508		Recordkeeping requirements
§ 315.514		Film production development contributions
§ 315.516		Funding in lieu of tax credit certification
§ 315.517		Water transit vessels

§ 315.523

Employee training

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Oregon Low Income Community Jobs Initiative

§ 315.526		Short title
§ 315.529		Definitions
§ 315.533		Qualified equity investments
§ 315.536		Transferability of credit

Short Line Railroads

§ 315.591		Definitions
§ 315.593		Short line railroad rehabilitation projects
§ 315.595		Preliminary certification
§ 315.597		Final certification
§ 315.599		Fees
§ 315.601		Transfer of credit

§ 315.603		Tax credit limit for biennium
§ 315.606		Suspension, revocation or forfeiture of certification

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Health

§ 315.610		Long term care insurance
§ 315.613		Credit available to persons providing rural medical care and affiliated with certain rural hospitals
§ 315.616		Additional providers who may qualify for credit
§ 315.619		Credit for medical staff at type C hospital
§ 315.622		Rural emergency medical services providers
§ 315.624		Medical care to residents of Oregon Veterans’ Home

§ 315.628		Health care services under TRICARE contract
§ 315.631		Certification of health care providers

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Higher Education

§ 315.640		University venture development fund contributions
§ 315.643		Opportunity Grant contributions
§ 315.646		Funding in lieu of tax credit certification
§ 315.650		Higher education savings account or ABLE account contributions
§ 315.653		Forfeiture of prior tax relief

Culture

§ 315.675

Trust for Cultural Development Account contributions