Rural Practitioner Tax Credit Criteria for Dentists Beginning 2014

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.

Eligibility Criteria 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. Should the program be discontinued at that time, a taxpayer who meets the eligibility requirements for tax year 2013, shall be allowed the credit until 2023, as long as they maintain all eligibility requirements.

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. The ORH automatically mails renewal forms to eligible practitioners early in each January.

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

Questions?

Contact Eric Jordan: | 503-494-4451 | 866-674-4376, but remember that we cannot make a determination on your application until we receive and review it.

How do I apply?

Request an application from Eric Jordan: . Please specify in your request:

  • Your licensure type: MD, DO, NP, PA, CRNA, DPM, DMD, DDS, or OD
  • Where it is that you practice in Oregon (example: Columbia Memorial Hospital, Astoria)
  • When it was that you began practicing at the above site/s

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 from date of receipt during the months of January, February, and March and within two weeks from date of receipt the rest of the year.