OAR 150-315-0005
Tax credit uniformity transfer provisions

(1) Tax credits may be transferred only by the entity or individual that received the original certification.
(2) There are two general groups of transferable credits, those that must be claimed in one year and those that must be claimed over multiple years. The following applies to transfers of these credits:
(a) For credits that are claimed for only one tax year (excluding carry forward provisions), transfer of the entire credit is not required. A portion may be transferred to another taxpayer and the remaining amount of the one year credit may be claimed on the transferor’s return.
(b) For credits that are claimed over multiple tax years (excluding carry forward provisions), the full amount of the credit for each tax year may be transferred to one or more transferees and the transferor may not claim any portion of that tax year’s credit.

Source: Rule 150-315-0005 — Tax credit uniformity transfer provisions, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-315-0005 (accessed May 26, 2025).

150–315–0005
Tax credit uniformity transfer provisions 150–315–0010
Claim of Right Credit 150–315–0012
Qualified Reforestation Costs 150–315–0014
Procedure for Claiming the Reforestation Credit 150–315–0016
Change of Ownership 150–315–0018
Reforestation Credit: Reasons Beyond the Taxpayer’s Control 150–315–0040
Fish Screening Device Credit 150–315–0050
Transfer of Biomass Credit 150–315–0060
Crop Gleaning Credit: Information Required 150–315–0065
Higher Education Savings (529) and Achieving A Better Life Experience (ABLE) account credit recapture 150–315–0070
Agriculture Workforce Housing Credit 150–315–0100
Child Care Division Contribution Credit 150–315–0110
Scholarship Tax Credit 150–315–0121
Working Family Household and Dependent Care Credit 150–315–0125
Working Family Household and Dependent Care Penalty 150–315–0140
Pollution Control Facilities: Types of Facilities Eligible for Certification 150–315–0142
Pollution Control Facilities: Information to be Furnished Upon Request 150–315–0144
Pollution Control Facilities: Computation of Credit 150–315–0146
Pollution Control Facilities: To Whom Is Credit Allowable 150–315–0148
Pollution Control Facilities: Years in Which Credit May Be Claimed 150–315–0150
Pollution Control Facilities: Transfer of Facilities 150–315–0152
Pollution Control Facilities: Tax Credit Carry Forward 150–315–0154
Pollution Control Facilities: Adjustment of Basis 150–315–0170
Business Energy Tax Credit: Transfer of Facilities 150–315–0180
Oregon Tax Credit Auctions

May 26, 2025

Rule 150-315-0005's source at or​.us