OAR 150-317-0280: Qualified Research Credit

Edition: Current OARD snapshotEffective: 2022-01-01Last verified: 2026-09-07

(1) This rule applies to tax years beginning on or after January 1, 1989 and before January 1, 2018. (2) The Qualified Research credit may be calculated in any manner allowed under the applicable version of IRC 41. The applicable percentage for Oregon purposes is 5% regardless of the method used to calculate the credit. [Publications: Contact the Oregon Department of Revenue to learn how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and 183.355(1)(b).]

Official history and status

Statutory/Other Authority: ORS 305.100 & ORS 317.152

Statutes/Other Implemented: ORS 317.152

History: REV 18-2021, amend filed 12/15/2021, effective 01/01/2022 Renumbered from 150-317.152, REV 68-2016, f. 8-15-16, cert. ef. 9-1-16 REV 5-2015, f. 12-23-15, cert. ef. 1-1-16

This rule cites

  • This rule — target_record_not_published
  • this rule — target_record_not_published
  • ORS 183.360(2) — resolved
  • 183.355(1)(b) — resolved

Cited by

No inbound citations found.

Official source: https://secure.sos.state.or.us/oard/