Rural Practitioner Tax Credit for Dentists

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 if the base criteria is met.

The ORH offers a map of all Rural Practitioner Tax Credit Recipients throughout the state.

Program Criteria

The Oregon Legislature updated the program criteria in multiple sessions. The following links outline the criteria for the current and amendable tax years: 

  1. Up to December 31, 2013 (includes Tax Year 2013)
  2. Beginning January 1, 2014 (Tax Years 2014 & 2015)
  3. Beginning January 1, 2016

Additional Information

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 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.