ORS 315.622
Rural emergency medical services providers


A resident or nonresident individual who is certified as eligible under ORS 442.561 (Certifying individuals licensed under ORS chapter 679 for tax credit) to 442.570 (Primary Care Services Fund) and who is licensed as an emergency medical services provider under ORS chapter 682 shall be allowed a credit against the taxes that are otherwise due under ORS chapter 316 if the Office of Rural Health certifies that the individual provides volunteer emergency medical services in a rural area that comprise at least 20 percent of the total emergency medical services provided by the individual in the tax year.


The amount of the credit shall equal $250.


A nonresident shall be allowed the credit under this section in the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts). If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section shall be determined in a manner consistent with ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts).


As used in this section, “rural area” means a geographic area that is located at least 25 miles from any city with a population of 30,000 or more.


The Office of Rural Health shall provide information to the Department of Revenue about all taxpayers that are eligible for a tax credit under this section, if required by ORS 315.058 (Agency to provide tax credit approval information to Department of Revenue). [2005 c.832 §63; 2011 c.703 §31; 2019 c.483 §16]
Note: Section 66, chapter 832, Oregon Laws 2005, provides:
Sec. 66. ORS 315.622 (Rural emergency medical services providers) applies to tax credit certifications issued by the Office of Rural Health on or after January 1, 2006, and before January 1, 2026. [2005 c.832 §66; 2009 c.913 §26; 2013 c.750 §16; 2019 c.579 §28]
Chapter 315

Notes of Decisions

State could not recalculate tax for tax year closed to review in order to prevent elective carry forward of tax credit to tax year subject to review. Smurfit Newsprint Corp. v. Dept. of Revenue, 329 Or 591, 997 P2d 185 (2000)

Last accessed
May. 15, 2020