Or. Rev. Stat. § 315.037
Tax expenditures applicable for limited time
Oregon · Oregon Revised Statutes Chapter 315 — Personal and Corporate Income or Excise Tax Credits · Status: effective
Cite this
- Citation
- Or. Rev. Stat. § 315.037, Tax expenditures applicable for limited time, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2495092
- Permanent ID
ys:prov:2495092@1- SHA-256
1344be3e9660ba5b1f43b2cee58c5ee9b08cfa1974fb49cb53a5bb67e0e40b8a
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) As used in this section, “tax expenditure” has the meaning given that term in ORS 291.201.
(2) Any tax credit enacted by the Legislative Assembly on or after January 1, 2010, shall apply for a maximum of six tax years beginning with the initial tax year for which the credit is applicable, unless the Legislative Assembly expressly provides for another period of applicability.
(3) Any tax expenditure enacted by the Legislative Assembly on or after January 1, 2014, shall apply for a maximum of six tax years beginning with the initial tax year for which the tax expenditure is applicable, unless the Legislative Assembly expressly provides for another period of applicability.