Rural Practitioner Tax Credit Criteria for MDs, DOs, DPMs, NPs, PAs, AND CRNAs Ending 2013
The following program rules expired December 31, 2013. Subsequent program rules began January 1, 2014.
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 MDs, DOs, DPMs, NPs, PAs and CRNAs. 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, the following practitioners may be considered eligible if they are licensed by the state of Oregon and 60% or more of their professional practice time is spent in an eligible area of Oregon:
- MDs, DOs and DPMs who are on the medical staff of a Type A or Type B rural hospital so long as the Type B hospital is not located in a Metropolitan Statistical Area (MSA). Oregon’s MSAs include Multnomah, Clackamas, Washington, Polk, Yamhill, Marion, Lane, Deschutes and Jackson counties. (See: Oregon’s Rural Hospitals)
- MDs, DOs and DPMs who are on the medical staff of a Type B rural hospital that is located in an MSA so long as the hospital is 30 or more highway miles from the major population center in the MSA. (Peace Harbor Hospital in Florence is the only Oregon hospital in this category). (See: Oregon’s Rural Hospitals)
- MDs, DOs and DPMs who are on the medical staff of an “exceptional” Type C hospital or a Critical Access Hospital. (See: Oregon’s Rural Hospitals)
- MDs and DOs who are not on the medical staff of any Oregon hospital, but whose practice is 60% or more “rural.”
- MDs and DOs on the staff of an ineligible hospital, but whose practices are located outside the immediate service area of the community where the hospital is situated, whose practices are deemed “eligible” by the Office of Rural Health, and whose options for medical staff membership are limited by geographic or other circumstances to an otherwise ineligible hospital.
- NPs and PAs whose practices are 60% or more “rural.”
- CRNAs who are employed by, or have a contractual relationship with a qualifying Critical Access, Type A, B, or exceptional C rural hospital. (See: Oregon’s Rural Hospitals)
- Practitioners who have spent a partial year practicing in an eligible area may be eligible for a pro-rated tax credit.
- Once a practitioner is certified, the eligibility may be renewed each year if the practice site remains in an eligible area. Renewal forms are mailed automatically every December to the recipient's home address.
- Each application must be accompanied by a $45.00 processing fee.
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.
Contact Eric Jordan: email@example.com, or (503) 494-4451, but remember that we cannot make a determination on your application until we receive and review it.