reglab/housing_qa huggingface dataset:
OR Rev Stat § 315.597 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 315.597 - Final certification; rules.

(1) A taxpayer may apply to the Department of Transportation for final certification of a short line railroad rehabilitation project if: (a) The taxpayer received preliminary certification for the project under ORS 315.595; and (b) The project is completed. (2) After approving the application, the department shall certify the project, including the amount of the tax credit for which the taxpayer has received final certification. The department may not certify an amount that is more than the amount approved in the preliminary certification for the project. (3) The department may establish by rule a process for accepting applications and issuing final certifications under this section. [2019 c.579 §10]
OR Rev Stat § 315.599 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 315.599 - Fees; appropriation for expenses.

(1) The Department of Transportation may charge and collect a fee from taxpayers for preliminary or final certification of short line rehabilitation projects under ORS 315.595 and 315.597. The fee may not exceed the cost to the department of issuing certifications. (2) All fees collected under this section shall be deposited in the State Treasury to the credit of the Railroad Fund established under ORS 824.014. Moneys deposited under this section are continuously appropriated to the Department of Transportation for the purpose of administering and enforcing the provisions of ORS 315.591 to 315.603. [2019 c.579 §11]
OR Rev Stat § 315.603 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 315.603 - Tax credit limit for biennium.

The total amount of potential tax credits allowed under ORS 315.593 at the time of preliminary certification under ORS 315.595 may not exceed $4 million for any biennium. [2019 c.579 §13]
OR Rev Stat § 315.610 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 315.610 - Long term care insurance.

(1) A taxpayer shall be allowed a credit against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317 or 318) for premium costs actually paid or incurred during the tax year for a long term care insurance policy: (a) For long term care coverage of the taxpayer or a dependent or parent of the taxpayer; or (b) That is offered by the taxpayer to employees of the taxpayer that are employed in this state. (2) The amount of the credit allowed under this section shall equal the lesser of: (a) Fifteen percent of the total amount of long term care insurance premiums paid or incurred by the taxpayer during the tax year; or (b)(A) If the long term care insurance coverage is for the taxpayer and the dependents or parents of the taxpayer, $500; or (B) If the long term care insurance coverage is for Oregon-based employees of the taxpayer and their dependents or parents, $500 multiplied by the number of employees covered. (3) A credit may not be allowed under this section if the policy was first issued prior to January 1, 2000. (4) The credit allowed under this section may not exceed the tax liability of the taxpayer and may not be carried forward to another tax year. (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 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 by 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 taxpayer’s 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. (6) As used in this section, "long term care insurance" has the meaning given that term in ORS 743.652. [1999 c.1005 §2; 2015 c.629 §38] Note: Section 38, chapter 913, Oregon Laws 2009, provides: Sec. 38. A credit may not be claimed under ORS 315.610 for tax years beginning on or after January 1, 2015. [2009 c.913 §38; 2015 c.701 §39]
OR Rev Stat § 315.616 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 315.616 - Additional providers who may qualify for credit.

A resident or nonresident individual who is certified as eligible under ORS 442.561, 442.562, 442.563 or 442.564, and is licensed as a physician under ORS chapter 677, licensed as a physician assistant under ORS chapter 677, licensed as a nurse practitioner under ORS chapter 678, licensed as a certified registered nurse anesthetist under ORS chapter 678, licensed as a dentist under ORS chapter 679 or licensed as an optometrist under ORS 683.010 to 683.340 is entitled to the tax credit described in ORS 315.613 even if not a member of the hospital medical staff if the Office of Rural Health certifies that the individual: (1) Is engaged for at least 20 hours per week, averaged over the month, during the tax year in a rural practice; and (2)(a) If a physician or a physician assistant, can cause a patient to be admitted to the hospital; (b) If a certified registered nurse anesthetist, is employed by or has a contractual relationship with one of the hospitals described in ORS 315.613 (1); or (c) If an optometrist, has consulting privileges with a hospital listed in ORS 315.613 (1). This paragraph does not apply to an optometrist who qualifies as a "frontier rural practitioner," as defined by the Office of Rural Health. [Formerly 316.144; 2013 c.129 §25; 2013 c.750 §12]
OR Rev Stat § 315.619 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 315.619 - Credit for medical staff at type C hospital.

A member of the medical staff of a type C hospital who meets the requirements of ORS 315.616 (1) and (2)(a) is entitled to the tax credit described in ORS 315.613 if: (1) The hospital is isolated due to geographic conditions, complies with rules relating to emergency response and is subject to such other special factors as the Office of Rural Health may prescribe; and (2) The hospital is designated by the Office of Rural Health as being subject to particular problems in recruiting and retaining medical staff and is located in an area that is medically underserved. [Formerly 316.146]
OR Rev Stat § 315.622 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 315.622 - Rural emergency medical services providers.

(1) A resident or nonresident individual who is certified as eligible under ORS 442.561 to 442.570 and who is licensed as an emergency medical services provider under ORS chapter 682 shall be allowed a credit against the taxes that are otherwise due under ORS chapter 316 if the Office of Rural Health certifies that the individual provides volunteer emergency medical services in a rural area that comprise at least 20 percent of the total emergency medical services provided by the individual in the tax year. (2) The amount of the credit shall equal $250. (3) A nonresident shall be allowed the 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. (4) As used in this section, "rural area" means a geographic area that is located at least 25 miles from any city with a population of 30,000 or more. (5) The Office of Rural Health 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. [2005 c.832 §63; 2011 c.703 §31; 2019 c.483 §16] Note: Section 66, chapter 832, Oregon Laws 2005, provides: Sec. 66. ORS 315.622 applies to tax credit certifications issued by the Office of Rural Health on or after January 1, 2006, and before January 1, 2026. [2005 c.832 §66; 2009 c.913 §26; 2013 c.750 §16; 2019 c.579 §28]
OR Rev Stat § 315.624 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 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 physician’s scheduled visits with residents of the home during the tax year, and must retain the letter with the physician’s 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. [2007 c.843 §9; 2009 c.913 §52(1); 2015 c.701 §12(1); 2021 c.525 §17(1)]
OR Rev Stat § 315.628 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 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. [2007 c.843 §8; 2009 c.913 §51]
OR Rev Stat § 315.631 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 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 315.628. Note: 315.631 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 315.640 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 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 taxpayer’s 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 taxpayer’s 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 315.521] Note: Section 27, chapter 913, Oregon Laws 2009, provides: Sec. 27. A credit may not be claimed under ORS 315.640 if the initial tax year in which the credit would otherwise be allowed begins on or after January 1, 2028. [2009 c.913 §27; 2013 c.750 §43; 2016 c.31 §1; 2021 c.525 §4]
OR Rev Stat § 315.646 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 315.646 - Funding in lieu of tax credit certification.

(1) In lieu of the issuance of certifications for tax credit under ORS 315.643 by the Higher Education Coordinating Commission, the Legislative Assembly may, no later than 30 days prior to the end of each fiscal year, appropriate to the commission for deposit into the Opportunity Grant Fund established under ORS 348.266 an amount equal to the total amount that would otherwise be certified for tax credits during the upcoming fiscal year, based on the amount of contributions and accompanying applications for credit received by the commission during the fiscal year. (2) If the Legislative Assembly makes the election allowed in subsection (1) of this section: (a) Any contributions to the Opportunity Grant Fund made for the upcoming fiscal year and for which an application for a credit under ORS 315.643 is pending shall, at the request of the taxpayer, be refunded by the commission; and (b) A credit under ORS 315.643 may not be claimed for any contribution made during the current fiscal year. [2018 c.108 §3]
OR Rev Stat § 315.653 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 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]
OR Rev Stat § 315.675 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 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 taxpayer’s 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, 2026. [2001 c.954 §19; 2009 c.913 §35; 2013 c.750 §8; 2019 c.579 §18]