OAR 123-670: Jobs Creation Tax Credit

14 rules in Division 670, Chapter 123 (Oregon Business Development Department).

  1. OAR 123-670-0001: Temporary rule language in effect until 12/01/2026. Purpose and Scope
  2. OAR 123-670-0010: Temporary rule language in effect until 12/01/2026. Definitions
  3. OAR 123-670-0011: Temporary rule language in effect until 12/01/2026. Qualified Industry Definitions
  4. OAR 123-670-0015: Temporary rule language in effect until 12/01/2026. Taxpayer Identification and Filing Structure
  5. OAR 123-670-0020: Temporary rule language in effect until 12/01/2026. Eligibility Requirements
  6. OAR 123-670-0030: Temporary rule language in effect until 12/01/2026. Application Requirements
  7. OAR 123-670-0040: Temporary rule language in effect until 12/01/2026. Qualified Industry Determination for Applicants Without a Listed NAICS Code
  8. OAR 123-670-0050: Temporary rule language in effect until 12/01/2026. Certification Process
  9. OAR 123-670-0060: Temporary rule language in effect until 12/01/2026. Annual Program Cap Administration
  10. OAR 123-670-0070: Temporary rule language in effect until 12/01/2026. Net New Job Calculation
  11. OAR 123-670-0080: Temporary rule language in effect until 12/01/2026. Net New Job Calculation: Mergers, Acquisitions, and Reorganizations
  12. OAR 123-670-0090: Temporary rule language in effect until 12/01/2026. Business Data Confidentiality and Reporting
  13. OAR 123-670-0100: Temporary rule language in effect until 12/01/2026. Revocation of Certification
  14. OAR 123-670-0110: Temporary rule language in effect until 12/01/2026. Recordkeeping