ORS 315.616: Additional providers who may qualify for credit.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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 associate under ORS 677.505 to 677.525, licensed as a nurse practitioner under ORS 678.375 to 678.390, licensed as a certified registered nurse anesthetist as defined in ORS 678.010, 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 associate, 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; 2024 c.73 §47a]
This rule cites
- ORS 442.561 — resolved
- 442.562 — resolved
- 442.563 — resolved
- 442.564 — resolved
- ORS chapter 677 — target_record_not_published
- ORS 677.505 — resolved
- 677.525 — resolved
- ORS 678.375 — resolved
- 678.390 — resolved
- ORS 678.010 — resolved
- ORS chapter 679 — target_record_not_published
- ORS 683.010 — resolved
- 683.340 — resolved
- ORS 315.613 — resolved
Cited by
- ORS 315.619: Credit for medical staff at type C hospital.
- ORS 442.485: Responsibilities of Office of Rural Health.
- ORS 442.561: Certifying individuals licensed under ORS chapter 679 for tax credit.
- ORS 442.562: Certifying podiatrists for tax credit.
- ORS 442.564: Certifying optometrists for tax credit.
- ORS 442.570: Primary Care Services Fund; matching funds.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors315.html