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
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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
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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
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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
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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
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Source:
Legislative Counsel Committee, CHAPTER 315—Personal and Corporate Income or Excise Tax Credits, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors315.­html (2019) (last ac­cessed May 16, 2020). Currency Information