(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:

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(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]

See note under 315.628.

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.

HIGHER EDUCATION