Provider Tax Credit for Optometrists

Oregon’s rural practitioner state income tax credit is authorized by Oregon Revised Statutes 315.613 – 315.622. 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 rural ODs. Following is a brief guide relating to the application process and eligibility.

Although each application is reviewed on an individual basis and determinations cannot be made over the telephone, optometrists may be considered eligible if 60% or more of their professional practice time is spent in a rural area of Oregon.

An optometrist must meet the following conditions to be eligible for the tax credit:

• Must be licensed under ORS Chapter 683
• Must have consulting privileges with an Eligible Rural Hospital, listed here (updated 9/5/2006);

Or

• Qualify as a "rural health practitioner" by maintaining a primary practice (60% or more time) in a county that is defined by the Oregon Office of Rural Health as "frontier".
  • Baker
  • Gilliam
  • Grant
  • Harney
  • Lake
  • Malheur
  • Morrow
  • Sherman
  • Wallowa
  • Wheeler

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

Once a practitioner is certified, the eligibility is retained if the practice site remains in a qualifying rural area.

Each application must be accompanied by a $25.00 processing fee.

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.