Source: https://www.oregonlaws.org/ors/314.752
Timestamp: 2017-07-21 04:40:51
Document Index: 775715409

Matched Legal Cases: ['§36', '§5', '§34', '§2', '§36', '§11', '§9', '§10', '§18', '§1', '§80', '§13', '§7', '§3', '§14', '§26', '§11', '§32', '§19', '§9', '§25', '§35']

ORS 314.752 - Business tax credits - 2015 Oregon Revised Statutes
Section 314.752
314.752¹
(5) As used in this section, "business tax credit" means a tax credit granted to personal income taxpayers to encourage certain investment, to create employment, economic opportunity or incentive or for charitable, educational, scientific, literary or public purposes that is listed under this subsection as a business tax credit or is designated as a business tax credit by law or by the Department of Revenue by rule and includes but is not limited to the following credits: ORS 285C.309 (Income tax credit for new business facility in reservation enterprise zone or reservation partnership zone) (tribal taxes on reservation enterprise zones and reservation partnership zones), ORS 315.104 (Reforestation) (forestation and reforestation), ORS 315.138 (Screening devices, by-pass devices or fishways) (fish screening, by-pass devices, fishways), ORS 315.141 (Biomass production or collection) (biomass production for biofuel), ORS 315.156 (Crop donation) (crop gleaning), ORS 315.164 (Agriculture workforce housing projects) and 315.169 (Agriculture workforce housing contributor credit) (agriculture workforce housing), ORS 315.204 (Dependent care assistance) (dependent care assistance), ORS 315.208 (Dependent care facilities) (dependent care facilities), ORS 315.213 (Contributions to Office of Child Care) (contributions for child care), ORS 315.304 (Pollution control facilities) (pollution control facility), ORS 315.326 (Renewable energy development contributions) (renewable energy development contributions), ORS 315.331 (Energy conservation projects) (energy conservation projects), ORS 315.336 (Transportation projects) (transportation projects), ORS 315.341 (Renewable energy resource equipment manufacturing facilities) (renewable energy resource equipment manufacturing facilities), ORS 315.354 (Energy conservation facilities) and 469B.151 (Tax credit for rental housing units) (energy conservation facilities), ORS 315.507 (Electronic commerce in designated enterprise zone) (electronic commerce) and ORS 315.533 (Qualified equity investments) (low income community jobs initiative).
[1991 c.877 §36; 1993 c.730 §5; 1997 c.170 §34; 1997 c.534 §2; 1999 c.21 §36; 2001 c.674 §11; 2001 c.868 §9; 2001 c.932 §10; 2001 c.957 §18; 2005 c.80 §1; 2005 c.94 §80; 2007 c.625 §13; 2007 c.739 §7; 2007 c.883 §3; 2009 c.33 §§14,15,16; 2010 c.76 §26; 2011 c.83 §11; 2011 c.474 §32; 2011 c.730 §19; 2011 c.732 §9; 2013 c.750 §25; 2015 c.701 §35]