OAR 951-003-0000
Purpose

(1)

These rules specify the procedures for Oregon Film and Video Office certification of tax credits arising from contributions to the Oregon Production Investment Fund, as authorized by ORS 315.514 (Film production development contributions).

(2)

The Oregon Production Investment Fund tax credits were authorized by the 2003 legislature to:

(a)

Encourage taxpayers to make contributions to the Oregon Production Investment Fund by providing a financial return for qualified contributions.

(b)

Encourage film and television production in Oregon by providing incentives in the form of production spending rebates, from the Oregon Production Investment Fund, to qualifying productions.

(c)

Strengthen Oregon’s film and video industry infrastructure by bringing in more production spending to this sector of the economy.

Source: Rule 951-003-0000 — Purpose, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=951-003-0000 (accessed May 26, 2025).

May 26, 2025

Rule 951-003-0000's source at or​.us