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Oregon · Through 2025 Edition

ORS 315.616: Additional providers who may qualify for credit.

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Where this section sits in the code
  1. 08 - Revenue and Taxation
  2. 29. Revenue and Taxation
  3. Chapter 315 — Personal and Corporate Income or Excise Tax Credits

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.

Collected 2026-09-03T23:50:13Z. Source file · JSON

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