{"data":{"id":"us-or/ors-315.184","jurisdiction":"us-or","citation":"ORS 315.184","heading":"Annual limitation on total amount of tax credits; proportionate reduction.","body":"The total amount certified by the State Department of Agriculture for tax credits for the production or collection of bovine manure under ORS 315.176 may not exceed $5 million for all taxpayers for any calendar year. If the department receives applications for the credit sufficient to exceed this amount, the department shall by rule proportionately reduce the amount of certified credits among all taxpayers applying for the credit.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 315 — Personal and Corporate Income or Excise Tax Credits"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors315.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"388c24f9e486bfc4315781549755c0c78a6857e052a51c8c0477a02fc81ee2ed","source_id":"us-or","stale":false,"prev":"us-or/ors-315.181","next":"us-or/ors-315.185"},"notice":"GroundRules: Original legal text. Not legal advice."}