Oregon Department of Revenue

Rule Rule 150-314-0027
Pollution Control Facilities: Facilities Not Eligible for Tax Credit


Pollution control facilities, other than resource recovery facilities, constructed by or for the use of a governmental agency or public corporation, do not qualify for the tax credit, even if such a facility is subsequently acquired by a taxpayer and used for pollution control in a manner otherwise eligible for tax credit or tax exemption.
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Last accessed
Jun. 8, 2021