justicedao/ipfs_state_laws huggingface dataset:
150-315-0071 Appeal from a Notice of Denial or Adjustment: Application for Agricultural Employer Overtime Tax Credit. (1) An employer that applied for the Agricultural Employer Overtime Tax Credit may appeal to the department if the department denies or adjusts the application submitted. (2) An appeal request must be emailed to the email address provided in the Notice of Agricultural Employer Overtime Tax Credit Application Denial or Notice of Agricultural Employer Overtime Tax Credit Application Adjustment. (3) An appeal must be submitted to the department within 30 days of the date on the Notice of Agricultural Employer Overtime Tax Credit Application Denial or Notice of Agricultural Employer Overtime Tax Credit Application Adjustment. The appeal must include: (a) The reason for the appeal; (b) An explanation of the disagreement; and (c) Documentation supporting the employer’s position. (4) The department’s appeal determination results may be appealed to the Oregon Tax Court. Statutory/Other Authority: ORS 305.100 & ORS 315.133 Statutes/Other Implemented: ORS 315.133 History: REV 8-2025, amend filed 10/02/2025, effective 10/02/2025 REV 26-2023, adopt filed 12/26/2023, effective 01/01/2024
150-315-0073 Filing and Corrections of Agricultural Employer Overtime Credit Application. (1) Agricultural employer overtime tax credit applications must be submitted electronically with the department. (2) Corrections. (a) An applicant may correct information submitted to the department no later than January 31 following the calendar year for which the applicant seeks credit. (b) A corrected application must be submitted electronically with the department. Statutory/Other Authority: ORS 305.100 & 2022 Oregon Laws Chapter 115, Section 9 Statutes/Other Implemented: 2022 Oregon Laws Chapter 115 History: REV 26-2023, adopt filed 12/26/2023, effective 01/01/2024
150-315-0100 Child Care Division Contribution Credit The form required by this section should not be attached to the tax return, but kept with the taxpayer’s records. Upon audit or examination, the information must be made available to the department to verify any credit claimed under this section. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 315.213 History: Renumbered from 150-315.213(4), REV 45-2016, f. 8-12-16, cert. ef. 9-1-16 REV 3-2002, f. 6-26-02, cert. ef. 6-30-02
150-315-0110 Scholarship Tax Credit The form required by this section should not be attached to the tax return, but must be kept with the taxpayer’s records. Upon audit or examination, the information must be made available to the department to verify any credit claimed under this section. [ED. NOTE: Forms referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 315.237 History: Renumbered from 150-315.237(8), REV 45-2016, f. 8-12-16, cert. ef. 9-1-16 REV 8-2001, f. & cert. ef. 12-31-01
150-315-0125 Working Family Household and Dependent Care Penalty (1) Definitions. For the purposes of this rule and ORS 315.264, “knowingly” means the individual claimed, attempted to claim, or assisted someone else in claiming the credit for an ineligible amount, acting with awareness that the individual or other person was ineligible for all or a portion of the credit claimed, as demonstrated by the particular facts and circumstances, including, but not limited to, facts such as that the individual: (a) Previously received the penalty imposition, (b) Previously claimed, attempted to claim, or assisted someone else in claiming the credit for an ineligible amount, or (c) Forged or altered documents or knew documents were forged or altered. (2) When a subsequent penalty is imposed, the reason for the subsequent penalty does not need to be the same reason a prior penalty was imposed. (3) The penalty may be imposed in the following amounts: (a) For taxpayers knowingly claiming an ineligible credit amount: (A) For the first offense, an amount equal to 10 percent of the amount of the credit claimed; and (B) For any subsequent offense, an amount equal to 25 percent of the amount of the credit claimed. (b) For individuals assisting taxpayers in making an ineligible claim, an amount equal to 25 percent of the credit claimed by the taxpayers. Example 1: Jackie claimed a credit in the amount of $2,500. She knowingly claimed the credit for an ineligible amount. The department adjusted her credit down to $1,000. The department determines that Jackie meets the penalty requirements. Because this is Jackie’s first offense, she will be charged a penalty in the amount of $250 (10 percent of the amount claimed). (4) The penalty imposed is not eligible for a discretionary penalty waiver under ORS 305.145. (5)(a) The department will provide notice of penalty to the individual receiving the penalty. The notice will include the penalty amount accompanied by a statement of the individual’s right to appeal the penalty, along with an explanation of the procedure for written objection or conference as specified in ORS 305.265(5). (b) Assessments and billings will be final after the expiration of the appeal period specified in ORS 305.280, excluding ORS 305.280(3). (6) Mailing of notice to the individual at the individual’s last-known address will constitute giving of notice as prescribed in this rule. Statutory/Other Authority: ORS 305.100 & 315.264 Statutes/Other Implemented: ORS 315.264 & 305.145 History: REV 86-2016, f. 12-28-16, cert. ef. 1-1-17
150-315-0140 Pollution Control Facilities: Types of Facilities Eligible for Certification (1) Tax relief provisions to encourage the construction of pollution control facilities were first enacted by the 1967 legislature, and were substantially amended in subsequent legislative sessions. (2) Under the 1967 law (ORS 316.092) and the 1969 law (316.097), the types of facilities eligible for certification were those a substantial purpose of which was to prevent, control, or reduce air or water pollution. Under the 1974 special session amendments (Chapter 37) to ORS 449.625 (since renumbered as 468.165), the types of eligible facilities were expanded to include facilities which utilize solid wastes to produce a useable source of power or other item of real economic value. (3) Every facility certified prior to the October 5, 1973, effective date of the 1973 amendments is bound by the law in effect prior to that date (see Oregon Laws 1973, Chapter 831, Sec. 11); except that the amendments by Chapter 37 of the 1974 special session are effective May 26, 1974. (4) Under the 1977 law, facilities built on or after January 1, 1977, for control of noise pollution are eligible for certification. Also, the definition of a solid waste facility is expanded to include certain subsequent additions, either to a facility already certified or to an operation that would have qualified as a facility but for the fact that it was built prior to January 1, 1973. The addition must be one that increases the production or recovery of useful materials or energy over the amount produced or recovered by the original facility. However, the 1977 law also sets additional eligibility requirements for solid waste facilities on which construction is commenced during the period January 1, 1981, up to December 31, 1983. These added requirements are found in ORS 468.170(9)(b). (5) A 1983 amendment provided that hazardous waste facilities built on or after January 1, 1984 will not be required to produce a useable source of power or other item of real economic value to be eligible for certification. (6) Facilities built on or after September 26, 1987, that use solid waste to produce a useable source of power, are not eligible for the pollution control facility credit. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 315.304 History: Renumbered from 150-315.304(1)(a), REV 44-2016, f. 8-12-16, cert. ef. 9-1-16 12-31-93 12-31-92, Renumbered from 150-316.097(1)(a) 12-31-83 12-31-81 12-31-77 1-1-77
150-315-0142 Pollution Control Facilities: Information to be Furnished Upon Request Upon request of the department, each taxpayer claiming a pollution control facility tax credit shall provide a statement containing the following information for each facility: (1) The certificate serial number assigned under ORS 468.170. (2) The computation of the amount of the tax credit allowable for the tax year covered by the return. For each facility show: (a) The actual cost certified; (b) The portion of actual cost allocable to pollution control and the percentage of cost available as a credit for the current year; (c) The amount of credit claimed for the current year; (d) The total amount of credit claimed for this facility on prior returns. (3) The amount and computation of each carry-over credit claimed under ORS 315.304 as to each facility. In computing the tax credit attributable to a particular facility, the taxpayer may have to apportion the total credit used in a particular year to each separate certification of a facility or facilities. Where a part of a facility or of a group of facilities under one certificate has been sold, exchanged, or otherwise disposed of, appropriate adjustments must be made for the total prior credits claimed. (4) The date of erection, construction, or installation. (5) The facts showing compliance with the requirements of ORS 315.304 as to ownership (or purchase under contract), lease, conduct of the trade or business under agreement, or having a beneficial interest in a resource recovery facility. A copy of the certificate issued by the Department of Environmental Quality and copies of agreements for the conduct of a trade or business shall be attached to the statement. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 315.304 History: Renumbered from 150-315.304(1)(b), REV 44-2016, f. 8-12-16, cert. ef. 9-1-16 RD 6-1996, f. 12-23-96, cert. ef. 12-31-96 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94 12-31-93 12-31-83, Renumbered from 150-316.097(1)(b) 12-31-81
150-315-0148 Pollution Control Facilities: Years in Which Credit May Be Claimed The credit may be claimed beginning in the tax year in which the facility is certified but not beyond the 10-year certification period provided in ORS 468.170(7), except as to the carry-forward credit. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 315.304 History: Renumbered from 150-315.304(5), REV 44-2016, f. 8-12-16, cert. ef. 9-1-16 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94 12-31-93 Renumbered from 150-316.097(5) 12-31-86 12-31-85 12-31-77, Renumbered from 150-316.097(6) to 150-316.097(5) 1-1-77
150-315-0154 Pollution Control Facilities: Adjustment of Basis When computing adjusted basis for a facility certified in a tax year beginning before January 1, 1977, original basis is reduced by the amount of depreciation that was not deducted due to claiming the credit and by the amount of credit claimed in tax years beginning before January 1, 1977. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 315.304 History: Renumbered from 150-315.304(10), REV 44-2016, f. 8-12-16, cert. ef. 9-1-16 RD 3-1995, f. 12-29-95, cert. ef. 12-31-95 12-31-93 12-31-85, Renumbered from 150-316.097(10) 12-31-81, Renumbered from 150-316.097(12) to 150-316.097(10) 12-31-77 1-69
150-315-0170 Business Energy Tax Credit: Transfer of Facilities (1)(a) When a facility is sold, the seller may claim a credit for the year of sale prorated to the portion of the tax year that the seller owned and operated the facility. The buyer also may claim a credit for the year of purchase prorated to the period of ownership and operation of the facility if the buyer applies for and receives a new certificate as required by ORS 315.354(5)(a) and 469.215. If the seller’s tax year is not the same as the purchaser’s, each taxpayer’s credit is based upon the portion of each taxpayer’s own tax year in which that taxpayer owned the facility. Example: Taxpayer A, a calendar year taxpayer, sold a certified facility to Taxpayer B on July 1. Taxpayer B is a fiscal year taxpayer with a tax year ending March 31. Taxpayer A’s credit would be limited to 50 percent of a full year’s credit (facility owned January 1 through June 30). Assuming Taxpayer B applied for and received a new certificate, Taxpayer B would be entitled to 75 percent of a full year’s credit (facility owned July 1 through March 31). (b) ORS 315.354(5)(a) provides that the tax credit available to the new owner is limited to the amount of credit not claimed by the former owner or, for a new lessor, the amount of credit not claimed by the lessor under all previous leases. Therefore, it is necessary for the seller to disclose to the buyer the amount of allowable credit not yet claimed based on the original certificate holder’s investment in the facility. (2) When the credit is available to co-owners of a facility and one owner purchases the interest of another, the credit must be prorated between purchaser and seller. The method of prorating partnership income when a partnership interest is sold that is provided in Internal Revenue Code Section 706(d) must be used to prorate the credit. (3) When a facility is sold, any credit carryforward from tax periods prior to the sale cannot be sold or otherwise transferred to the buyer. Such credit carry forwards may only be used by the seller. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 315.354 History: Renumbered from 150-315.354(5), REV 44-2016, f. 8-12-16, cert. ef. 9-1-16 REV 10-2007, f. 12-28-07, cert. ef. 1-1-08 REV 8-2001, f. & cert. ef. 12-31-01 12-31-93 12-31-92, Renumbered from 150-317.104(5) 12-31-89 9-20-89
150-316-0007 Policy — Application of Various Provisions of the Federal Internal Revenue Code The policy of the State of Oregon is to follow the Internal Revenue Code as closely as possible relating to the computation of taxable income of individuals. Other areas, such as tax credits, special tax computations, and administrative provisions are not tied to federal law because they do not relate to the computation of taxable income. (1) Claim of right: See Chapter 1007, Oregon Laws 1999 for provisions allowing recovery of state tax paid on items of income that are repaid. (2) Installment sale reporting: A taxpayer may report a loss on the sale of an asset for federal purposes. The same sale can result in a gain at the Oregon level because of differences in the basis of the asset. The taxpayer cannot use the installment reporting method for federal purposes if the asset is sold at a loss for federal purposes. However, for Oregon tax purposes, the taxpayer may report the gain using the installment method. The difference between the loss claimed on the federal return and the Oregon gain will be an adjustment on the Oregon return. (3) Beneficiaries of a qualified Subchapter S trust. ORS 316.007 provides that Oregon law is made identical in effect to the provisions of federal law. Under IRC section 1361(d)(1)(B), a beneficiary of a qualified Subchapter S trust (QSST) is treated as the owner of that portion of the trust which consists of stock in an S corporation with respect to which the QSST election was made. For purposes of Chapter 316, the beneficiary of a qualified Subchapter S Trust (QSST) shall be treated as if the beneficiary were a shareholder of the S corporation whose stock is owned by the trust. Example 1: Mr. Bishop is the trustee and sole income beneficiary of the Bishop Trust, a qualified Subchapter S trust. The trust owns 100 shares (15 percent) of the common stock of United Lumber, an S corporation. United paid income taxes during the current year to other states on income that was also taxable by Oregon. Mr. Bishop, as beneficiary of the QSST, is treated as the owner of the S corporation shares owned by the QSST. As such, Mr. Bishop is entitled to claim a credit for taxes paid by United to other states under ORS 316.082. Example 2: Ms. Johnson is a beneficiary of a trust that owns shares of an S corporation. The S corporation is one of several partners that own and operate a waste co-generation plant. The facility placed into service equipment that qualifies for a business energy credit under ORS 315.354. As beneficiary of the QSST, Ms. Johnson is entitled to claim the portion of the credit attributable to S corporation shares owned by the trust. [Publications: Publications referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.007 History: Renumbered from 150-316.007-(A), REV 60-2016, f. 8-15-16, cert. ef. 9-1-16 REV 5-2000, f. & cert. ef. 8-3-00 REV 9-1999, f. 12-30-99, cert. ef. 12-31-99 RD 3-1995, f. 12-29-95, cert. ef. 12-31-95 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90
150-316-0009 Policy — Application of Various Provisions of Tax Law to Domestic Partners (1) As used in this rule: (a) "Domestic partner" means a “partner” as that term is defined in ORS 106.310. (b) "Fringe benefits" means employee benefits provided to an employee's domestic partner that are tax exempt when provided to an employee's spouse. Fringe benefits typically include, but are not limited to: (A) Health insurance; (B) Tuition payments; and (C) Tuition reduction programs. (c) "Imputed value" means the amount included in federal taxable income of the employee because the fringe benefits are provided to the domestic partner rather than a spouse. (2) The imputed value of certain fringe benefits provided by an employer to an employee's domestic partner is exempt from Oregon income tax if those benefits are exempt from federal income tax for married individuals. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.023 History: REV 2-2025, amend filed 04/29/2025, effective 05/01/2025 Renumbered from 150-316.007-(B), REV 60-2016, f. 8-15-16, cert. ef. 9-1-16 REV 1-2009, f. & cert. ef. 1-5-09 REV 19-2008, f. 12-26-08, cert. ef. 1-1-09 REV 10-2006, f. 12-27-06, cert. ef. 1-1-07 REV 9-2000, f. 8-15-00, cert. ef. 9-1-00 REV 9-1999, f. 12-30-99, cert. ef. 12-31-99
150-316-0015 Adoption of Federal Law With the adoption of the Personal Income Tax Act of 1969, Oregon personal income tax law was tied to the Federal Internal Revenue Code of 1954 with certain modifications. However, there have been periods during which Oregon law did not automatically adopt federal law amendments and enactments. The most recent of these periods and the federal law date to which each referenced period is connected are: (1) For the period beginning January 1, 1985, Oregon personal income tax law is tied to federal law in effect, amended or enacted on or before December 31, 1984 with certain technical corrections, specifically Internal Revenue Code Sections 274(d) and 280F. (2) For the period beginning January 1, 1987, Oregon personal income tax law is tied to the Federal Internal Revenue Code of 1986, as amended on or before December 31, 1986, with certain modifications. (3) For the period beginning January 1, 1989, Oregon personal income tax law is tied to the Federal Internal Revenue Code of 1986, as amended on or before December 31, 1988, with certain modifications. (4) For the period beginning January 1, 1991, Oregon personal income tax law is tied to the Federal Internal Revenue Code of 1986, as amended on or before December 31, 1990, with certain modifications. (5) For the period beginning January 1, 1993, Oregon personal income tax law is tied to the Federal Internal Revenue Code of 1986, as amended on or before December 31, 1992, with certain modifications. (6) For the period beginning January 1, 1995, Oregon personal income tax law is tied to the Federal Internal Revenue Code of 1986, as amended on or before April 15, 1995, with certain modifications. (7) For the period beginning January 1, 1997, Oregon personal income tax law is tied to the Federal Internal Revenue Code of 1986 or as in effect for that tax year of the taxpayer. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.012 History: Renumbered from 150-316.012, REV 60-2016, f. 8-15-16, cert. ef. 9-1-16 RD 5-1997, f. 12-12-97, cert. ef. 12-31-97 RD 3-1995, f. 12-29-95, cert. ef. 12-31-95 RD 7-1991, f. 12-30-91, cert. ef. 12-31-91 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 Repealed by TC 9-1981, f. 12-7-81, cert. ef. 12-31-81
150-316-0020 Tax Reform Act of 1984 Adjustments (1) Any adjustments to a taxpayer’s 1984 Oregon taxable income due to modifications required under ORS 316.021 shall be made using either of the following methods: (a) The taxpayer may amend the 1984 Oregon tax return and include such adjustments as increases or decreases to the taxpayer’s 1984 Oregon taxable income; or (b) The taxpayer may include the amount computed in (C) below as an increase or decrease in the taxpayer’s 1985 Oregon tax liability. (This method is available to taxpayers who are required to file a 1985 Oregon tax return.) (A) Compute the taxpayer’s 1984 Oregon tax liability without regard to the adjustments required in this subsection. (B) Compute the taxpayer’s 1984 Oregon tax liability with regard to the adjustments required in this subsection. (C) Subtract the amount computed in (A) from the amount computed in (B). (D) If the amount computed in (C) is less than zero then the difference computed in (C) decreases the taxpayer’s 1985 Oregon tax liability. If the amount computed in (C) is greater than zero, then the difference computed in (C) increases the taxpayer’s 1985 Oregon tax liability. (2) For purposes of this rule, “taxpayer” means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by ORS Chapter 316. (3) Any adjustments necessary to a partner’s 1984 Oregon tax return due to the provisions of this subsection, shall be reflected on the corresponding partnership return to which such adjustment applies. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.029 History: Renumbered from 150-316.021, REV 60-2016, f. 8-15-16, cert. ef. 9-1-16 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85
150-316-0040 Administrative and Judicial Interpretations As used in ORS 316.032(2) “administrative and judicial interpretations of the federal income tax law” include interpretive regulations promulgated by the Secretary of the Treasury, Revenue Rulings and Revenue Procedures issued by the Commissioner of Internal Revenue, and decisions of the federal courts interpreting those provisions of the Internal Revenue Code that are incorporated into Oregon law under ORS 316.007, regardless of the date of promulgation or issuance of the regulation, ruling, procedure or decision. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.032 History: Renumbered from 150-316.032(2), REV 60-2016, f. 8-15-16, cert. ef. 9-1-16 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85