justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 315 — Personal and Corporate

ORS 315.624. Medical care to residents of Oregon Veterans Home. (1) A resident or nonresident individual physician licensed under ORS chapter 677 who is engaged in the practice of medicine qualifies for an annual credit against the taxes that are otherwise due under ORS chapter 316 if the physician provides medical care to residents of an Oregon Veterans Home, as defined in ORS 408.362. (2) The amount of the credit allowed under this section shall be equal to the lesser of: (a) $1,000 for every eight residents to whom the physician provides care at an Oregon Veterans Home; or (b) $5,000. (3) The credit allowed under this section may not exceed the tax liability of the taxpayer for the tax year, and a credit allowed under this section that is unused may not be carried forward to a succeeding tax year. (4) A nonresident shall be allowed the credit described in this section in the proportion provided in ORS 316.117. 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. (5) In order to qualify for the tax credit allowed under this section, the physician claiming the credit must obtain a letter from the Oregon Veterans Home at which the physician provided care to residents, confirming that the physician missed no more than five percent of the physicians scheduled visits with residents of the home during the tax year, and must retain the letter with the physicians tax records. (6) In the case of a shareholder of a corporation or a member of a partnership, only the care provided by the individual shareholder or partner shall be considered, and the full amount of the credit shall be allowed to each shareholder or partner who qualifies in an individual capacity. (7) The Director of Veterans Affairs shall assist the Department of Revenue in determining if a taxpayer claiming a credit under this section qualifies for the credit and shall provide information if required by ORS 315.058 to the Department of Revenue about all physicians to whom the Oregon Veterans Home has issued letters as provided under subsection (5) of this section. (8) The director may order the suspension or revocation of a certificate issued under this section, as provided in ORS 315.061. [2007 c.843 3; 2019 c.224 8; 2019 c.483 20] Note: Section 9 (1), chapter 843, Oregon Laws 2007, provides: Sec. 9. (1) ORS 315.624 applies to tax years beginning on or after January 1, 2008, and before January 1, 2028.
ORS Chapter 315 — Personal and Corporate

ORS 315.628. Health care services under TRICARE contract. (1) A health care provider who enters into a contract for the first time on or after January 1, 2007, to provide health care services permitted under a TRICARE contract to patients enrolled in the TRICARE military health care system shall be allowed a one-time credit against taxes otherwise due under ORS chapter 316 in the amount of $2,500. (2) A health care provider who has a contract to provide health care services permitted under a TRICARE contract to patients enrolled in the TRICARE military health care system shall be allowed a credit each tax year against taxes otherwise due under ORS chapter 316 in the amount of $1,000 if the health care provider actively participates in the TRICARE military health care system and each tax year provides health care services to at least 10 patients enrolled in the TRICARE military health care system. A health care provider who serves patients in a rural community, as defined by the Office of Rural Health, may provide health care services to fewer than 10 patients in a tax year and qualify for the credit. (3) A health care provider may not receive a credit under subsections (1) and (2) of this section in the same tax year. (4) A nonresident shall be allowed a credit under this section in the proportion provided in ORS 316.117. 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. [2007 c.843 5] Note: Section 8, chapter 843, Oregon Laws 2007, provides: Sec. 8. ORS 315.628 and 315.631 apply to tax years beginning on or after January 1, 2008, and before January 1, 2016.
ORS Chapter 315 — Personal and Corporate

ORS 315.631. Certification of health care providers; reports. (1) The Office of Rural Health shall establish criteria for certifying health care providers as eligible for a tax credit authorized by ORS 315.628 or a deduction from federal taxable income under ORS 316.680. Upon finding that a health care provider meets the eligibility criteria established by the office, the office shall certify the provider for a tax credit under ORS 315.628 or the tax deduction under ORS 316.680. The office may issue no more than: (a) 500 certifications for tax years beginning on or after January 1, 2008, and before January 1, 2009; (b) 1,000 certifications for tax years beginning on or after January 1, 2009, and before January 1, 2010; (c) 1,500 certifications for tax years beginning on or after January 1, 2010, and before January 1, 2011; and (d) 2,000 certifications for tax years beginning on or after January 1, 2011, and before January 1, 2012. (2) Prior to October 1 of each year, the office shall report to the legislative interim committees on revenue regarding the number of health care providers who qualify for the tax credit under ORS 315.628 (2). (3) Prior to December 31 of each year, the administrator of the TRICARE contracts with health care providers who provide health care services to patients in Oregon shall make a report to the office regarding the number of patients that each health care provider has contracted to provide health care services. [2007 c.843 6; 2008 c.3 1] Note: See note under
ORS Chapter 315 — Personal and Corporate

ORS 315.640. University venture development fund contributions. (1) There shall be allowed a credit against the taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318, based on amounts contributed in the tax year to a university venture development fund established under ORS 350.550, to the extent the university that established the fund issued a tax credit certificate to the taxpayer. (2) The total amount of the credit allowed to a taxpayer shall equal 60 percent of the contribution amount stated on the tax credit certificate, but may not exceed $600,000. (3) The credit allowed under this section in any one tax year may not exceed the tax liability of the taxpayer for the tax year. (4) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular year may be carried forward and offset against the taxpayers tax liability for the next succeeding tax year. Any credit remaining unused in such next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise, any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, but may not be carried forward for any tax year thereafter. (5) In the case of a credit allowed under this section for purposes of ORS chapter 316: (a) A nonresident shall be allowed the credit in the same manner and subject to the same limitations as a resident. However, the credit shall be prorated using the proportion provided in ORS 316.117. (b) If a change in the tax year of a taxpayer occurs as described in ORS 314.085 or if the Department of Revenue terminates the taxpayers tax year under ORS 314.440, the credit shall be prorated or computed in a manner consistent with ORS 314.085. (c) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit shall be determined in a manner consistent with ORS 316.117. (6) A taxpayer claiming a credit under this section shall add to federal taxable income for Oregon tax purposes any amount that is deducted for federal tax purposes and that also serves as the basis for the credit allowed under this section. (7) All universities that issue tax credit certificates under this section 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. [Formerly
ORS Chapter 315 — Personal and Corporate

ORS 315.643. Opportunity Grant contributions; auction of tax credits; certification; rules. (1) A credit against the taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318, is allowed to a taxpayer for certified Opportunity Grant contributions made by the taxpayer to the Opportunity Grant Fund established under ORS 348.266. A credit is allowed for the tax year in which a contribution is made, or for the tax year immediately preceding the tax year in which a contribution is made and for auctions conducted no later than April 15 following December 31 of any tax year for which the credit is allowed, if no return has yet been filed for the preceding tax year. (2)(a) The Department of Revenue shall, in cooperation with the Higher Education Coordinating Commission, conduct an auction of tax credits under this section. The auction may be conducted no later than April 15 following December 31 of any tax year for which the credit is allowed. The department may conduct the auction in the manner that it determines is best suited to maximize the return to the state on the sale of tax credit certifications and shall announce a reserve bid prior to conducting the auction. The reserve amount shall be at least 90 percent of the total amount of the tax credit. Moneys necessary to reimburse the department for the actual costs incurred by the department in administering an auction, not to exceed 0.25 percent of auction proceeds, are continuously appropriated to the department. Moneys necessary to reimburse the commission for the actual costs incurred by the commission in administering an auction, not to exceed 0.25 percent of auction proceeds, are continuously appropriated to the commission. The department shall deposit net receipts from the auction required under this section in the Opportunity Grant Fund. (b) The commission may adopt rules necessary for the administration of the auction. (3) Contributions made under this section shall be deposited in the Opportunity Grant Fund. (4)(a) Upon receipt of a contribution, the commission shall, except as provided in ORS
ORS Chapter 315 — Personal and Corporate

ORS 315.646. for tax credit under this section to the extent the amount certified for tax credit, when added to all amounts previously certified for tax credit under this section, does not exceed $14 million for the fiscal year in which certification is made. (b) The commission and the department are not liable, and a refund of a contributed amount need not be made, if a taxpayer that has received tax credit certification is unable to use all or a portion of the tax credit to offset the tax liability of the taxpayer. (5) To the extent the commission does not certify contributed amounts as eligible for a tax credit under this section, the taxpayer may request a refund of the amount the taxpayer contributed, and the commission shall refund that amount. (6)(a) Except as provided in paragraph (b) of this subsection, a tax credit claimed under this section may not exceed the tax liability of the taxpayer and may not be carried over to another tax year. (b) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular tax year may be carried forward and offset against the taxpayers tax liability for the next succeeding tax year. Any credit remaining unused in the next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise, any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year but may not be carried forward for any tax year thereafter. (c) A taxpayer is not eligible for a tax credit under this section if the first tax year for which the credit would otherwise be allowed begins on or after January 1, 2024. (7) If a tax credit is claimed under this section by a nonresident or part-year resident taxpayer, the amount shall be allowed without proration under ORS 316.117. (8) If the amount of contribution for which a tax credit certification is made is allowed as a deduction for federal tax purposes, the amount of the contribution shall be added to federal taxable income for Oregon tax purposes. [2018 c.108 2; 2019 c.370 2; 2021 c.528 14] Note: Section 6, chapter 108, Oregon Laws 2018, provides: Sec. 6. (1) Except as provided in subsection (2) of this section, ORS 315.643, 315.646 and 348.267 apply to tax years beginning on or after January 1, 2018, and before January 1, 2023. (2) A taxpayer may claim a credit under ORS 315.643 for a tax year beginning in the 2023 calendar year, if the taxpayer has received certification issued for the credit at an auction conducted on or after January 1, 2023, and before March 1, 2023.
ORS Chapter 315 — Personal and Corporate

ORS 315.653. Forfeiture of prior tax relief; disallowed withdrawal or distribution. (1) As provided in subsection (2) of this section, prior tax relief afforded a taxpayer by virtue of the credit allowed under ORS 315.650 shall be forfeited if any of the following are taken: (a) A nonqualified withdrawal from an account, as defined in ORS 178.300; (b) A withdrawal from a savings network account for higher education established under ORS 178.300 to 178.360 to pay expenses in connection with enrollment or attendance at an elementary or secondary school; or (c) A distribution from an ABLE account that is not a qualified disability expense of the designated beneficiary as provided in ORS 178.375 and 178.380 and rules adopted by the Oregon 529 Savings Board. (2) A taxpayer shall report the amount of a disallowed withdrawal or distribution in the tax year in which it is taken, and shall remit the taxes due as a result of the forfeited credit. The Department of Revenue shall by rule determine the calculation of forfeited credit amounts. (3) If a taxpayer does not report a disallowed withdrawal or distribution in the tax year that it is taken, and notwithstanding ORS 314.410, the department shall proceed to collect those taxes, including penalties and interest, not paid by the taxpayer as a result of the tax credit allowed the taxpayer. [2019 c.579 3] CULTURE
ORS Chapter 315 — Personal and Corporate

ORS 315.675. Trust for Cultural Development Account contributions. (1) As used in this section, cultural organization means an entity that is: (a) Exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code; and (b) Organized primarily for the purpose of producing, promoting or presenting the arts, heritage, programs and humanities to the public or organized primarily for identifying, documenting, interpreting and preserving cultural resources. (2) A taxpayer shall be allowed a credit against the taxes otherwise due under ORS chapter 316 for amounts contributed during the tax year to the Trust for Cultural Development Account established under ORS 359.405. (3) A taxpayer that is a corporation shall be allowed a credit against the taxes otherwise due under ORS chapter 317 or 318 for amounts contributed during the tax year to the Trust for Cultural Development Account established under ORS 359.405. (4) The credit is allowable under this section only to the extent the taxpayer has contributed an equal amount to an Oregon cultural organization during the tax year. (5) The amount of the credit shall equal 100 percent of the amount contributed to the Trust for Cultural Development Account, but may not exceed the lesser of the tax liability of the: (a) Taxpayer under ORS chapter 316 for the tax year, or $1,000 for a taxpayer filing a joint return or $500 for a taxpayer filing any other type of return. (b) Taxpayer that is a corporation under ORS chapter 317 or 318 for the tax year or $2,500. (6) The credit allowed under this section may not be carried over to another tax year. (7) The credit allowed under this section is in addition to any charitable contribution deduction allowable to the taxpayer. (8) In the case of a credit allowed under this section for purposes of ORS chapter 316: (a) A nonresident shall be allowed the credit under this section in the proportion provided in ORS 316.117. (b) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed under this section shall be determined in a manner consistent with ORS 316.117. (c) Spouses in a marriage who file separate returns for a taxable year may each claim a share of the tax credit that would have been allowed on a joint return in proportion to the contribution of each. (d) If a change in the taxable year of a taxpayer occurs as described in ORS 314.085, or if the Department of Revenue terminates the taxpayers taxable year under ORS 314.440, the credit allowed under this section shall be prorated or computed in a manner consistent with ORS 314.085. [2001 c.954 18; 2015 c.629 39; 2019 c.579 19] Note: Section 19, chapter 954, Oregon Laws 2001, provides: Sec. 19. ORS 315.675 applies to tax years beginning on or after January 1, 2002, and before January 1, 2028. [2001 c.954 19; 2009 c.913 35; 2013 c.750 8; 2019 c.579 18; 2023 c.490 8] _______________
ORS Chapter 316 — Personal Income Tax

ORS 316.002. Short title. This chapter may be cited as the Personal Income Tax Act of 1969.
ORS Chapter 316 — Personal Income Tax

ORS 316.003. Goals. (1) The goals of the Legislative Assembly are to achieve for the people of this state a tax system that recognizes: (a) Fairness and equity as its basic values; and (b) That the total tax system should use seven guiding principles as measures by which to evaluate tax proposals. (2) Those guiding principles are: (a) Ability to pay; (b) Fairness; (c) Efficiency; (d) Even distribution; (e) The tax system should be equitable where the minimum aspects of a fair system are: (A) That it shields genuine subsistence income from taxation; (B) That it is not regressive; and (C) That it imposes approximately the same tax burden on all households earning the same income; (f) Adequacy; and (g) Flexibility. (3) To meet those goals of Oregons tax system, any tax must be considered in conjunction with the effects of all other taxes on Oregonians. [1991 c.457 1a; 2017 c.315 22] Note:
ORS Chapter 316 — Personal Income Tax

ORS 316.007. Policy. It is the intent of the Legislative Assembly, by the adoption of this chapter, insofar as possible, to: (1) Make the Oregon personal income tax law identical in effect to the provisions of the Internal Revenue Code relating to the measurement of taxable income of individuals, estates and trusts, modified as necessary by the states jurisdiction to tax and the revenue needs of the state; (2) Achieve this result by the application of the various provisions of the Internal Revenue Code relating to the definition of income, exceptions and exclusions therefrom, deductions (business and personal), accounting methods, taxation of trusts, estates and partnerships, basis, depreciation and other pertinent provisions relating to gross income as defined therein, modified as provided in this chapter, resulting in a final amount called taxable income; and (3) Impose a tax on residents of this state measured by taxable income wherever derived and to impose a tax on the income of nonresidents that is ascribable to sources within this state.
ORS Chapter 316 — Personal Income Tax

ORS 316.012. Terms have same meaning as in federal laws; federal law references. Any term used in this chapter has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required or the term is specifically defined in this chapter. Except where the Legislative Assembly has provided otherwise, any reference in this chapter to the laws of the United States or to the Internal Revenue Code refers to the laws of the United States or to the Internal Revenue Code as they are amended and in effect: (1) On December 31, 2022; or (2) If related to the definition of taxable income, as applicable to the tax year of the taxpayer.
ORS Chapter 316 — Personal Income Tax

ORS 316.013. Determination of federal adjusted gross income. Unless the context requires otherwise and notwithstanding ORS 316.012, whenever, in the calculation of Oregon taxable income, reference to the taxpayers federal adjusted gross income is required to be made, the taxpayers federal adjusted gross income shall be as determined under the provisions of the Internal Revenue Code as they may be in effect for the tax year of the taxpayer without any of the additions, subtractions or other modifications or adjustments required under this chapter and other laws of this state applicable to personal income taxation.
ORS Chapter 316 — Personal Income Tax

ORS 316.018. Application of Payment-in-Kind Tax Treatment Act of 1983. The Payment-in-Kind Tax Treatment Act of 1983 (P.L. 98-4, as amended by section 1061 of P.L. 98-369) applies for purposes of determining Oregon taxable income under this chapter, notwithstanding that the Act is not part of the Internal Revenue Code.
ORS Chapter 316 — Personal Income Tax

ORS 316.022. General definitions. As used in this chapter, unless the context requires otherwise: (1) Department means the Department of Revenue. (2) Director means the Director of the Department of Revenue. (3) Individual means a natural person, including aliens and minors. (4) A nonresident means an individual who is not a resident of this state. (5) Part-year resident means an individual taxpayer who changes status during a tax year from resident to nonresident or from nonresident to resident. (6) Taxable income means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. (7) Taxpayer means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state.
ORS Chapter 316 — Personal Income Tax

ORS 316.023. [1987 c.293 71,72,73; renumbered 314.033 in 1993]
ORS Chapter 316 — Personal Income Tax

ORS 316.024. Application of federal law to determination of taxable income. Section 243 of the Tax Reform Act of 1986 (P.L. 99-514) does not apply for purposes of determining taxable income under this chapter.
ORS Chapter 316 — Personal Income Tax

ORS 316.025. [1953 c.304 5; repealed by 1957 c.632 1 (314.075 and 314.080 enacted in lieu of 316.025,
ORS Chapter 316 — Personal Income Tax

ORS 316.026. Charitable contributions or activities not to be used for domicile or resident status determination. The Department of Revenue may not use the charitable contributions or activities of an individual or the individuals spouse, whether performed inside or outside this state, for the purposes of determining the individuals domicile or resident status under this chapter.