{"data":{"id":"us-or/ors-315.616","jurisdiction":"us-or","citation":"ORS 315.616","heading":"Additional providers who may qualify for credit.","body":"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:\n      (1) Is engaged for at least 20 hours per week, averaged over the month, during the tax year in a rural practice; and\n      (2)(a) If a physician or a physician associate, can cause a patient to be admitted to the hospital;\n      (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\n      (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.","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":"703b361ea0aba5e1d6fa60fcb8afa2d45a8f45f14e0df055524f381eea27ff29","source_id":"us-or","stale":false,"prev":"us-or/ors-315.613","next":"us-or/ors-315.619"},"notice":"GroundRules: Original legal text. Not legal advice."}