OAR 813-041-0010
Program Description and Application Requirements

(1) OHCS allots AWHTC Program credits on an annual basis. Credits and awards of these credits are identified by the year in which OHCS makes the credits available for allocation.
(2) A taxpayer or a contributor may obtain a Letter of Credit Approval (LOCA) from OHCS for the purpose of claiming an AWHTC Program credit by submitting an application and meeting the requirements described in OAR 813-041-0025.
(3) The application must be submitted on the application form furnished or required by OHCS and must comply with all requirements established by OHCS.
(4) To apply for the AWHTC Program credit for a specific year, a taxpayer or a contributor must file the application in a manner consistent with this section. An application is filed with OHCS:
(a) Upon receipt by OHCS staff if the application is mailed;
(b) As of the date received when submitted electronically, provided the application charge is received by the date specified by OHCS; or
(c) As of the time and date stamped by OHCS if the application is hand delivered.
(5) A taxpayer or a contributor is responsible for being informed of current application requirements for the program, including but not limited to information as provided by OHCS through its applicable solicitation for applications.
(6) A proportion of the total available yearly allocation of AWHTC Program credits will be set aside for the acquisition, construction, installation, or rehabilitation of employer-sponsored housing units.
(a) This set-aside will be available to operators of agricultural enterprises to acquire, construct, install, or rehabilitate housing for agricultural workers who are employed on land zoned for agricultural use.
(b) This set-aside will remain in place until the entire amount has been allocated or until September of that year’s AWHTC Program credit allocation.

Source: Rule 813-041-0010 — Program Description and Application Requirements, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=813-041-0010.

Last Updated

Jun. 8, 2021

Rule 813-041-0010’s source at or​.us