OAR 150-315: Personal Income Tax Credits

30 rules in Division 315, Chapter 150 (Department of Revenue).

  1. OAR 150-315-0005: Tax credit uniformity transfer provisions
  2. OAR 150-315-0010: Claim of Right Credit
  3. OAR 150-315-0012: Qualified Reforestation Costs
  4. OAR 150-315-0014: Procedure for Claiming the Reforestation Credit
  5. OAR 150-315-0016: Change of Ownership
  6. OAR 150-315-0018: Reforestation Credit: Reasons Beyond the Taxpayer’s Control
  7. OAR 150-315-0040: Fish Screening Device Credit; Substantiation
  8. OAR 150-315-0050: Transfer of Biomass Credit
  9. OAR 150-315-0060: Crop Gleaning Credit: Information Required
  10. OAR 150-315-0065: Higher Education Savings (529) and Achieving A Better Life Experience (ABLE) account credit recapture
  11. OAR 150-315-0070: Agriculture Workforce Housing Credit
  12. OAR 150-315-0071: Appeal from a Notice of Denial or Adjustment: Application for Agricultural Employer Overtime Tax Credit.
  13. OAR 150-315-0072: Agricultural Employer Overtime Tax Credit Full-Time Equivalency (FTE) Calculation
  14. OAR 150-315-0073: Filing and Corrections of Agricultural Employer Overtime Credit Application.
  15. OAR 150-315-0100: Child Care Division Contribution Credit
  16. OAR 150-315-0110: Scholarship Tax Credit
  17. OAR 150-315-0121: Working Family Household and Dependent Care Credit
  18. OAR 150-315-0125: Working Family Household and Dependent Care Penalty
  19. OAR 150-315-0140: Pollution Control Facilities: Types of Facilities Eligible for Certification
  20. OAR 150-315-0142: Pollution Control Facilities: Information to be Furnished Upon Request
  21. OAR 150-315-0144: Pollution Control Facilities: Computation of Credit
  22. OAR 150-315-0146: Pollution Control Facilities: To Whom Is Credit Allowable
  23. OAR 150-315-0148: Pollution Control Facilities: Years in Which Credit May Be Claimed
  24. OAR 150-315-0150: Pollution Control Facilities: Transfer of Facilities
  25. OAR 150-315-0152: Pollution Control Facilities: Tax Credit Carry Forward
  26. OAR 150-315-0154: Pollution Control Facilities: Adjustment of Basis
  27. OAR 150-315-0170: Business Energy Tax Credit: Transfer of Facilities
  28. OAR 150-315-0180: Oregon Tax Credit Auctions
  29. OAR 150-315-0181: Oregon Kids Credit: Calculation of losses to be added back.
  30. OAR 150-315-0195: Research Conducted by Semiconductor Company Tax Credit