Provider Tax Credit for Dentists

Oregon’s rural practitioner state income tax credit is authorized by Oregon Revised Statutes 315.613 – 315.622 and implemented through Oregon Administrative rules 572-090-030. The Oregon Office of Rural Health is charged with administering this program, which grants up to $5,000 in personal income tax credits to eligible DMDs and DDSs. Following is a brief guide relating to the application process and eligibility for dentists.

Although each application is reviewed on an individual basis and determinations cannot be made over the telephone, the following practitioners may be considered eligible if 60% or more of their professional practice time is spent in one of the following qualifying eligible areas of Oregon

Oregon-licensed dentists who practice in a “frontier” county in Oregon. The following counties are in that category:

• Baker
• Gilliam
• Grant
• Harney
• Lake
• Malheur
• Morrow
• Sherman
• Wallowa
• Wheeler

Or

Oregon-licensed dentists who practice in an Oregon town with less than 5,000 population that is 25 or more miles from another source of full-time general dental care.

A list of towns with less than 5,000 population is here (updated 11/6/2008).

In addition, eligible dentists must sign an attestation to:

• “Reasonably accommodate” the oral health needs of patients in their communities regardless of the source of payment for their care; AND
• Have a verifiable written agreement with the rural hospital in their communities to treat emergency dental patients either on the hospital premises or in their operatories regardless of the source of payment for their care.

Practitioners who have spent a partial year practicing in a qualifying area may be eligible for a pro-rated tax credit.

Once a practitioner is certified, the eligibility may be renewed by application each year if the practice site remains in a qualifying area.

Each application must be accompanied by a $45.00 processing fee per year, which is refunded if the application cannot be approved.

Questions? Call the Oregon Office of Rural Health toll-free at 866-674-4376, but remember that we cannot make a determination on your application until we receive and review it.