ORS Chapter 315 - Personal and Corporate Income or Excise Tax Credits - 2017 Oregon Revised Statutes

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

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

Children and Families; Poverty Relief

§ 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
§ 315.262		Working family child care
§ 315.264		Working family household and dependent care expenses

Environment and Energy

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

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

Oregon Low Income Community Jobs Initiative

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

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

Culture

Trust for Cultural Development Account contributions

Source:

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).