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.

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
Last Updated

Jun. 8, 2021

Rule 150-315-0005’s source at or​.us