justicedao/ipfs_state_laws huggingface dataset:
123-400-0040 Project Requirements (1) To be approved and funded, an application must propose a project that includes permitted program grant and loan uses of Funds as provided by Section 1(3)(a), chapter 25, Oregon Laws 2023. That is, a proposed project must request program grant or loan proceeds to be used solely for: (a) Research and development with respect to semiconductors or advanced manufacturing; or (b) Partnering with institutions of higher education, local workforce boards, groups and other programs, consistent with examples under section 1(3)(a)(B)(iii), chapter 25, Oregon Laws 2023, for the purpose of workforce development and the creation of training, registered apprenticeship and internship opportunities, with respect to semiconductors or advanced manufacturing; or (c) Development of a site for a facility or development of site for other advanced manufacturing, which may include but is not limited to: (A) Acquisition and aggregation of land of a site, whether improved or not; (B) Expansion, improvement, construction, modernization, demolition or redevelopment of buildings, structures or utilities; (C) Acquisition and installation of machinery, tools, and equipment; or (D) Training or other workforce development specific to facility operations or operations of an advanced manufacturing site, which may also include subsection (b) of this section. (2) While other advanced manufacturing projects are eligible as provided in section (1) above, the Department and the Governor will give preference to projects directly related to the federal semiconductor financial assistance program. (3) Proposed projects in an application to be funded by program grant or loan proceeds must provide for new investments, rather than existing investments or property. Determinations of whether a proposed project is a new investment or is an ineligible existing project will be determined by the Department, in its sole discretion. In addition, grant or loan proceeds may not be used for costs incurred prior to April 13, 2023. Statutory/Other Authority: ORS 285A.075 & OR Laws 2023 ch. 25 §§3 Statutes/Other Implemented: OR Laws 2023 ch. 25 §§3 History: OBDD 1-2025, amend filed 01/16/2025, effective 01/16/2025 OBDD 11-2024, temporary amend filed 05/30/2024, effective 05/30/2024 through 11/25/2024 OBDD 32-2023, adopt filed 11/27/2023, effective 11/29/2023
123-400-0050 Application Assistance Grants (1) As part of an application that requests a program grant or loan for a proposed project, a business may request an application assistance grant in an amount not to exceed $50,000. (2) The Department may award and disburse an application assistance grant based principally on the business’s demonstration of need for assistance. (3) The Department may award an application assistance grant only to a business that the Department has also approved an application for a program grant or loan. (4) Notwithstanding section (3) of this rule, a contract specific to the application assistance grant may be executed prior to execution of an agreement for a program grant or loan. (5) A business awarded an application assistance grant shall use the grant funds solely for the costs of preparing and submitting the business’s application for federal semiconductor financial assistance, and an application assistance grant contract shall require the business to complete and submit an application for federal semiconductor financial assistance. (6) Repayment and penalties under section 5, chapter 25, Oregon Laws 2023, attach to any application assistance grant. (7) Comparable funding, as may be provided to covered entities seeking federal semiconductor financial assistance, through a separate program of the Governor or the Department, is not subject to this administrative rule or to sections 1 to 6, chapter 25, Oregon Laws 2023. Statutory/Other Authority: ORS 285A.075 & OR Laws 2023 Ch. 25 §§1, 2, 3 & 5 Statutes/Other Implemented: OR Laws 2023 Ch. 25 §§1, 2, 3 & 5 History: OBDD 32-2023, adopt filed 11/27/2023, effective 11/29/2023
123-400-0070 Reporting Economic and Fiscal Information (1) Following the date on which a business enters into an agreement with the Department, the business must submit a report to the Department on the status of its Project as provided by section 4(1), chapter 25, Oregon Laws 2023, no later than May 15 and November 15 each year. These reports shall cover the immediately preceding six-month period (January 1 – June 30 and July 1 – December 31). (2) The reporting obligations provided in section (1) cease on the earlier of the date the agreement expires, the date the agreement is terminated, or the date the department has determined that the business has met their contractual obligations, if applicable, for generating state and local revenue as provided by section 1(e)(A) and specified in the program grant or loan agreement. Statutory/Other Authority: ORS 285A.075 & OR Laws 2023 ch. 25 §§4 Statutes/Other Implemented: OR Laws 2023 ch. 25 §§4 History: OBDD 32-2023, adopt filed 11/27/2023, effective 11/29/2023
123-400-0090 Revenue and Employment Requirements (1) The agreement shall specify whether fulfilment of program requirements to avoid repayment of program grant or loan proceeds will be primarily determined by satisfaction of section 1(4)(e) or 1(4)(f), chapter 25, Oregon Laws 2023, namely: (a) by fulfilling the required return on investment (“ROI”) in terms of state and local revenue associated with the project and respective to the amount of program grant or loan proceeds received by the business; or (b) by fulfilling the creation of qualifying new jobs in Oregon associated with the project. (2) The agreement may allow for amendment and subsequent reassignment of the selection of paragraph (1)(a) or (b) of this rule under limited circumstances. (3) For the ROI measure provided in paragraph (1)(a) of this rule, a business must meet the obligations as provided in the agreement, which shall equal or exceed the obligations of section 1(4)(e), chapter 25, Oregon Laws 2023. (4) For the job creation measure provide in paragraph (1)(b) of this rule, a business must meet the obligations in the agreement, which shall equal or exceed the obligations of section 1(4)(f), chapter 25, Oregon Laws 2023. (5) Notwithstanding section (1) above, the agreement may provide that the business’ ROI obligation may be satisfied by either section 1(4)(e) or 1(4)(f), chapter 25, Oregon Laws 2023, i.e. whichever obligation is satisfied first (state and local revenue or job creation). Statutory/Other Authority: ORS 285A.075, OR Laws 2023 ch. 25 §§1-2 & OR Laws 2023 ch. 25 §5 Statutes/Other Implemented: OR Laws 2023 ch. 25 §§1-2 & OR Laws 2023 ch. 25 §5 History: OBDD 1-2025, amend filed 01/16/2025, effective 01/16/2025 OBDD 11-2024, temporary amend filed 05/30/2024, effective 05/30/2024 through 11/25/2024 OBDD 32-2023, adopt filed 11/27/2023, effective 11/29/2023
123-400-0100 Oregon CHIPS Fund In addition to the disbursement of program grants and loan proceeds or other purposes allowable under sections 1 to 6, chapter 25, Oregon Laws 2023, moneys from the Fund may be used, as determined by the Governor or the Department, to pay for: (1) Administrative costs including but not limited to: (a) Issuing application materials, as well as education about the process; (b) Processing and reviewing applications; (c) Drafting and negotiating agreements and application assistance grants; (d) Implementing reporting and compliance procedures, including but not limited to accounting for and estimating State and Local Revenue; (e) Managing grant or loan awards from initiation to closing; (f) Conducting enforcement activities for Program noncompliance, including repayment collection activities; and (g) Procuring consulting, legal or other services for conducting the activities described in this section. (2) Administrative and other costs of the Governor in carrying out section 10, chapter 25, Oregon Laws 2023. (3) Paying the actual costs incurred by the Department to develop, administer, and carry out sections 1 to 4, chapter 81, Oregon Laws 2024, including administering the CHIPS Child Care Fund and a program to provide financial support and childcare subsidies. (4) Financial assistance for National Semiconductor Technology Center (“NSTC”) projects established pursuant to the federal program provided by 15 U.S.C. 4656(c). Financial assistance for NSTC projects are exempt from the return on investment requirements (state and local revenue or job creation) described in these administrative rules. Statutory/Other Authority: ORS 285A.075, OR Laws 2023 Ch. 25 §1, OR Laws 2023 Ch. 25 §6, OR Laws 2023 Ch. 25 §8 & OR Laws 2023 Ch. 25 §8b Statutes/Other Implemented: OR Laws 2023 Ch. 25 §1, OR Laws 2023 Ch. 25 §6, OR Laws 2023 Ch. 25 §8 & OR Laws 2023 Ch. 25 §8b History: OBDD 1-2025, amend filed 01/16/2025, effective 01/16/2025 OBDD 11-2024, temporary amend filed 05/30/2024, effective 05/30/2024 through 11/25/2024 OBDD 32-2023, adopt filed 11/27/2023, effective 11/29/2023
123-400-0110 Records and Data Confidentiality (1) Data or information regarding a Business or Project in Agreements, applications, semiannual reports, or related materials or communications provided to the Department or Governor will be public records subject to disclosure, except for information that qualifies as a public records exemption under ORS 192.311 to 192.478 (Oregon Public Records Law). (2) Section (1) of this rule applies notwithstanding a nondisclosure agreement, but such an agreement may nevertheless spell out data or information anticipated to be exempt under the Oregon Public Records Law, including but not limited to trade secrets or confidential information under ORS 192.355(4), as may facilitate obligations under section (3) of this rule. (3) When providing items referenced in subsection (1) of this rule, it is the Business’s, its agent’ or its representatives’ responsibility to mark data and information that legitimately and specifically qualify for an exemption from disclosure. To designate an item or portion of one as exempt from disclosure, the Business shall clearly identify with words such as “CONFIDENTIAL – DO NOT DISCLOSE” or other words to the same effect in the body of the Agreement, application, report and other materials only the limited data or information exempt, including but not limited to before and after January 1, 2027, for trade secrets under ORS 646.461(4) and section 2(3), chapter 25, Oregon Laws 2023; (4) Notwithstanding section (3) of this rule, a Business’s failure to mark a submission or portion of a submission, shall not be conclusive evidence as to whether a submission was submitted in confidence or is subject to disclosure. (5) The Department shall determine whether a submission, data or any information is actually exempt from disclosure and will redact from disclosure only that data or information. (6) Businesses are advised to consult with legal counsel regarding disclosure issues. Businesses may wish to limit the amount of truly trade secret or other data or information provided only to what is necessary. (7) If the Department is subject to a disclosure order or receives from a third party any public records requests for the disclosure of submissions or portions of a submission, the Department shall notify the Business of the request or disclosure order. The Department will not disclose submissions or portions of a submission for 10 days after the notice. The Department will make reasonable efforts to provide the Business the proposed response. Statutory/Other Authority: ORS 285A.075 & OR Laws 2023 ch. 25 §§1–6 Statutes/Other Implemented: OR Laws 2023 ch. 25 §§1–6 History: OBDD 1-2025, amend filed 01/16/2025, effective 01/16/2025 OBDD 11-2024, temporary amend filed 05/30/2024, effective 05/30/2024 through 11/25/2024 OBDD 32-2023, adopt filed 11/27/2023, effective 11/29/2023
123-401-0100 Purpose and Scope (1) The 2023 Oregon Legislature passed chapter 298, Oregon Laws 2023 (Enrolled House Bill 2009), which establishes the Research and Development Tax Credit for Semiconductors. This is a new program to both recognize and further the important contributions of this industry to regional and national economies. (2) These administrative rules specify elements of and provide guidance for the program developed by the Oregon Business Development Department pursuant to ORS 315.518 to 315.522 and sections 1, 5 to 8, and 12, chapter 289, Oregon Laws 2023 to administer the Research and Development Tax Credit for Semiconductors. To be eligible to claim this tax credit for tax year 2024 , taxpayers had to submit a one-time registration form by December 1, 2023, and then apply for and obtain certification from the department. The same certification process is required annually for taxpayers seeking to claim the tax credit for subsequent tax years, but registration is not required. (3) In administering this program and the certification process, the department will communicate and coordinate across state government as required or permitted by law, including sharing of information with the Oregon Department of Revenue. Statutory/Other Authority: ORS 285A.075 Statutes/Other Implemented: ORS 315.518 through 315.522 & Oregon Laws 2023, chapter 298, section 5 History: OBDD 16-2024, adopt filed 07/01/2024, effective 07/01/2024
123-401-0200 Definitions For the purposes of this division of administrative rules, in addition to definitions found in ORS 315.518 to 315.522, the following terms have the meanings set forth below: (1) “Act” means Oregon Laws 2023, chapter 298, sections 1 through 12 (Enrolled House Bill 2009) (2) “Application” means the form prescribed by the Oregon Business Development Department that a qualified semiconductor company must submit to the department to request certification. (3) “Authorized representative” means a Company’s Chief Executive Officer, C hief Financial Officer, Controller, or another senior level financial officer of a company. (4) “Certification” means the written determination of eligibility by the department necessary for the taxpayer to claim the Research and Development Tax Credit for Semiconductors. (5) “Qualified semiconductor company” has the meaning given to that term in ORS 315.518(1). (6) “Research and Development Tax Credit for Semiconductors” means the tax credit allowed under ORS 315.518 to 315.522 and applicable administrative rules. Statutory/Other Authority: ORS 285A.075 Statutes/Other Implemented: ORS 315.518 - 315.522 & Oregon Laws 2023, chapter 298, section 5 History: OBDD 16-2024, adopt filed 07/01/2024, effective 07/01/2024
123-401-0300 Taxpayer Eligibility To be eligible for certification required to claim the Research and Development Tax Credit for Semiconductors, a taxpayer must meet all of the following requirements as well as any additional requirements specified in statute or applicable administrative rules: (1) Be a qualified semiconductor company; (2) Incur qualified research expenses or basic research payments in Oregon, in the tax year for which the certification is being requested; and (3) Be subject to personal income taxes under ORS chapter 316 or corporate excise taxes under ORS chapter 317. Statutory/Other Authority: ORS 285A.075 Statutes/Other Implemented: ORS 315.518 - 315.522 & Oregon Laws 2023, chapter 298, section 5 History: OBDD 16-2024, adopt filed 07/01/2024, effective 07/01/2024
123-401-0500 Certification Fee (1) The Oregon Business Development Department is authorized to establish a fee for filing a written application for certification under ORS 315.522(4) adequate to recover the costs incurred by the department in reviewing the applications. (2) The fee for companies applying for certification is $3,000. Statutory/Other Authority: ORS 285A.075 Statutes/Other Implemented: ORS 315.518 - 315.522 & Oregon Laws 2023, chapter 298, section 5 History: OBDD 16-2024, adopt filed 07/01/2024, effective 07/01/2024
123-401-0600 Temporary rule language in effect until 06/05/2026. Calculation of Tax Credit Certified Amount (1) Pursuant to the Act, the Oregon Business Development Department may not certify a total amount of potential tax credits for all qualified semiconductor companies in excess of the limits in Oregon Laws 2023, chapter 298, section 8. (2) In order to ensure availability of the Research and Development Tax Credit for Semiconductors for qualified semiconductor companies seeking Certification, the Oregon Business Development Department establishes annual caps for each tax year as follows: (a) $35 million for tax year 2024; (b) $ 40,347,956 million for tax year 2025; (c) $ 39,652,044 million for tax year 2026; (d) $44 million for tax year 2027; (e) $46 million for tax year 2028; (f) $50 million for tax year 2029. (3) If the total amount of certified tax credits is less than the annual cap for a particular tax year in the first year of a biennium, the amount of the difference will be added to the cap amount for the second tax year of that same biennium. The maximum amount of credit that may be certified or claimed by any taxpayer is $4,000,000 for the tax year. (4) If the total amount of potential tax credits sought across all applications exceeds the total annual credit cap for a particular tax year, the department will reduce the certified credit amounts that exceed $200,000 by a ratio necessary to keep the total certified amounts within the limits. (5) Taxpayers may not claim a tax credit in excess of their certified credit amount. (6) Certification of eligibility for a particular amount of tax credit by the department does not necessarily entitle a taxpayer to claim that amount of credit. The actual amount of credit a taxpayer is eligible to claim depends on the actual qualified research expenses and basic research payments incurred by the taxpayer in Oregon during the tax year, but in no event may the taxpayer claim more credit than the amount certified by the department. (7) All tax credits claimed remain subject to audit by the Oregon Department of Revenue, as allowed by law. (8) The Oregon Business Development Department may order the suspension or revocation of a credit as allowed under ORS 315.061. Statutory/Other Authority: ORS 285A.075 Statutes/Other Implemented: ORS 315.518 - 315.522 & Oregon Laws 2023, chapter 298, section 5 History: OBDD 10-2025, temporary amend filed 12/10/2025, effective 12/10/2025 through 06/05/2026 OBDD 16-2024, adopt filed 07/01/2024, effective 07/01/2024
123-450-0000 Definitions (1) “Commission” means the Oregon Arts Commission. (2) “Executive Director” means the administrator of the Arts Program of the Oregon Business Development Department. Statutory/Other Authority: ORS 359 Statutes/Other Implemented: ORS 359 History: OBDD 2-2011, f. & cert. ef. 1-3-11
123-450-0010 Grants (1) Receipt of Funds. The Commission may receive from state, federal, or local governments or from the community at large, funds for use by the Commission for its own programs or disbursements deemed worthy by the Commission within the restrictions provided by law. (2) Purposes and Goals. With funds available to the Commission for such purposes, the Commission may from time to time, on application, approve and disburse grants to encourage and support artistic endeavor in all disciplines and to insure as feasible that the cultural resources of the state are made available to all. In the grant process, the Commission should consider the following goals: (a) To support and promote excellence in the arts in Oregon; (b) To make artistic activities of high quality available to all; (c) To disseminate information about arts and cultural activities in the state, and about resources for the arts that are available, both regionally and nationally; (d) To assist Oregon artists who contribute to its economic and cultural development; (e) To encourage and aid the development of regional and local councils and organizations that promote cultural development and provide arts related services to the community. (3) Eligibility. Grants to organizations shall be made only to those groups or organizations which are nonprofit and tax exempt pursuant to the then existing laws, with the exception of organization types granted a waiver, including regional differences, in accordance with stated Commission guidelines. Nonprofit organizations that do not meet eligibility and provide ongoing arts programming and services in regions without arts organizations may apply for an exception waiver. Grants may be made to individual Oregon artists through certain programs, as determined by the Commission; Grants may be matched by a grantee recipient at the discretion of the Commission. (4) Reporting. The applicant must submit financial information satisfactory to the Commission at the time of application and prior to action by the Commission. In the event a grant is made, the grantee must comply with the budget outlines submitted with the application and make records available from time to time for periodic audit by the Commission. (5) Action on Grants. All applications submitted to the Commission must be acted upon by the Commission in public meetings; provided, however, the Commission may delegate to the Executive Director authority to authorize grants minimal in nature, subject to ratification by the Commission. (6) Guidelines. With the approval of the Commission, guidelines shall be written and published that provides the public and applicants with information regarding the grants process and procedures. Appropriate forms and materials designed in accordance with such guidelines shall be made available. Statutory/Other Authority: ORS 359 Statutes/Other Implemented: ORS 359 History: OBDD 3-2019, amend filed 02/04/2019, effective 02/04/2019 Renumbered from 190-010-0035, OBDD 2-2011, f. & cert. ef. 1-3-11 AC 2, f. & ef. 6-2-77
123-475-0000 Purpose The purpose of these rules is to: (1) Establish procedures for acquisition of works of art in an amount of 1% of direct construction costs of any project for the construction or alteration of any State Building in an amount of $100,000 or more. (2) Promote placement of visual art of the highest quality where it can be easily viewed by the general public. (3) Utilize the talent of artists and craftspeople. (4) Preserve, encourage, and promote public awareness and understanding of the arts. Statutory/Other Authority: ORS 359.025 & 359.142 Statutes/Other Implemented: ORS 276.073 – 276.090 History: Renumbered from 190-020-0000, OBDD 36-2010, f. 10-14-10, cert. ef. 11-1-10 OAC 1-2010, f. 6-30-10, cert. ef. 7-1-10 AC 1-1991, f. 3-22-91, cert. ef. 3-21-91 AC 1-1979, f. & ef. 7-23-79