Chapter 315 Personal and Corporate Income or Excise Tax Credits

Sections

315.004
Definitions; adoption of parts of Internal Revenue Code and application of federal laws and regulations; technical corrections
315.037
Tax expenditures applicable for limited time
315.044
Statement of purpose
315.047
List of tax credits with revenue impact in excess of projection
315.051
Report by Legislative Revenue Officer
315.052
Limitation on transfer or sale of credit
315.053
Restriction on types of transferees
315.054
Federal tax credits allowable only as specified
315.056
Conditions for transfer of tax credit
315.058
Agency to provide tax credit approval information to Department of Revenue
315.061
Suspension, revocation or forfeiture
315.063
Waiver of substantiation by Department of Revenue; rules
315.068
Claim of right income repayment adjustments
315.104
Reforestation; rules
315.106
Reforestation credit preliminary certificate; application; limitation calculation; rules; fee
315.108
Annual reforestation credit cost limitation
315.111
Legislative declarations regarding riparian land conservation
315.113
Voluntary removal of riparian land from farm production; rules
315.117
Legislative findings and declarations regarding on-farm processing
315.119
On-farm processing facilities
315.123
Minimum production and processing volume requirements; recordkeeping requirements
315.138
Screening devices, by-pass devices or fishways; rules
315.141
Biomass production or collection; fee; rules; documentation
315.144
Transfer of biomass credit; rules
315.154
Definitions for crop donation credit
315.156
Crop donation; forms
315.163
Definitions for ORS 315.163 to 315.169
315.164
Agriculture workforce housing projects; rules
315.167
Agriculture workforce housing credit application; procedure; limitation; rules
315.169
Agriculture workforce housing contributor credit; transfer of agriculture workforce housing owner or operator credit; continued eligibility; rules
315.174
Livestock killed by wolf
315.176
Bovine manure production or collection; rules
315.184
Annual limitation on total amount of tax credits; proportionate reduction
315.204
Dependent care assistance; rules
315.208
Dependent care facilities
315.213
Contributions to Office of Child Care
315.237
Employee and dependent scholarship program payments
315.262
Working family child care; rules
315.264
Working family household and dependent care expenses; rules
315.266
Earned income; rules
315.271
Individual development accounts
315.272
Certain individual development account withdrawals
315.304
Pollution control facilities
315.326
Renewable energy development contributions; auction of tax credits; certification; rules
315.329
Funding in lieu of tax credit certification
315.331
Energy conservation projects
315.336
Transportation projects
315.341
Renewable energy resource equipment manufacturing facilities
315.354
Energy conservation facilities
315.356
Other grants as offset to cost of energy conservation facility; changes in eligibility for participation in other programs
315.357
Time limit applicable to energy conservation tax credit
315.465
Biofuels and fuel blends
315.469
Biodiesel used in home heating
315.506
New business facility in reservation enterprise zone or reservation partnership zone
315.507
Electronic commerce in designated enterprise zone
315.508
Recordkeeping requirements; disallowance of credit
315.514
Film production development contributions; auction of tax credits; rules
315.516
Funding in lieu of tax credit certification
315.517
Water transit vessels
315.523
Employee training
315.526
Short title
315.529
Definitions
315.533
Qualified equity investments
315.536
Transferability of credit
315.591
Definitions
315.593
Short line railroad rehabilitation projects; rules
315.595
Preliminary certification; application; allocation priority; rules
315.597
Final certification; rules
315.599
Fees; appropriation for expenses
315.601
Transfer of credit
315.603
Tax credit limit for biennium
315.606
Suspension, revocation or forfeiture of certification
315.610
Long term care insurance
315.613
Credit available to persons providing rural medical care and affiliated with certain rural hospitals
315.616
Additional providers who may qualify for credit
315.619
Credit for medical staff at type C hospital
315.622
Rural emergency medical services providers
315.624
Medical care to residents of Oregon Veterans’ Home
315.628
Health care services under TRICARE contract
315.631
Certification of health care providers; reports
315.640
University venture development fund contributions
315.643
Opportunity Grant contributions; auction of tax credits; certification; rules
315.646
Funding in lieu of tax credit certification
315.650
Higher education savings account or ABLE account contributions
315.653
Forfeiture of prior tax relief; disallowed withdrawal or distribution
315.675
Trust for Cultural Development Account contributions