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 if the base criteria is met.
The ORH also offers a map of all Rural Practitioner Tax Credit Recipients throughout the state.
The Oregon Legislature updated the program criteria in the 2013 Session. The following links outline the criteria for these two time periods: