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Rural Practitioner Tax Credit Criteria for Dentists Beginning 2014 Share This OHSU Content

Provider Tax Credit for Dentists

Oregon’s rural practitioner state income tax credit is authorized by Oregon Revised Statutes 315.613, 315.616, & 315.619 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.

Base Criteria Beginning January 1, 2014

Bolded information below is new beginning January 1, 2014.

  1. 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.

  2. Must provide a minimum of 20 hours per week of patient care, averaged over the month in a eligible rural area.

  3. The Program's sunset date is December 31, 2015. A taxpayer who meets the eligibility requirements in ORS 315.613 for the tax year beginning on or after January 1, 2013, and before January 1, 2014, shall be allowed the credit under ORS 315.613 for any tax year:*
    • that begins on or before January 1, 2023; and
    • for which the taxpayer meets the eligibility requirements of ORS 315.613.
    *This refers to a “grandfather clause”. Those who receive the credit for Tax Year 2013 would qualify for the next 10 years, but only if they meet the new requirements that take effect on January 1, 2014.

Signed Attestation

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.

Additional Information

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?

Contact Eric Jordan: , or (503) 494-4451, but remember that we cannot make a determination on your application until we receive and review it.

How soon after I submit my application or renewal can I expect a response?

You can expect to receive confirmation of your eligibility within four weeks during the months of January, February, and March and within two weeks the rest of the year.