GroundRules
ORS 315.291: Calendar year limitation on credits allowed all taxpayers.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 315 — Personal and Corporate Income or Excise Tax Credits
The total amount certified by the Housing and Community Services Department for tax credits for affordable housing under ORS 315.283 may not exceed $3 million for all taxpayers for any calendar year.
Collected 2026-09-03T23:50:13Z. Source file · JSON