Rural Practitioner Tax Credit Criteria for MDs & DOs for Tax Year 2013
The following program rules expired December 31, 2013. Subsequent program rules began January 1, 2014 and January 1, 2016. If you are amending for a specific tax year, you must meet the rules as they were for that tax year.
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 practitioners.
As this is an individual State of Oregon tax credit, tax year 2013 is amendable until April or October 2017 (depending on when one filed one's taxes in 2013). 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 without a completed application, 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:
- If an MD or DO is on active staff or contract with a hospital, it must be one of the eligible hospitals for this program. Those eligible hospitals are either state Type A, B, exceptional C, or federal Critical Access Hospital (CAH), so long as those hospitals do not also reside in a Metropolitan Statistical Area (MSA). Oregon’s MSAs include Multnomah, Clackamas, Washington, Polk, Yamhill, Marion, Lane, Deschutes and Jackson counties.
There is an inclusion allowance for Type B hospitals in an MSA, which are also 30 or more highway miles from the major population center in the MSA. Currently PeaceHealth Peace Harbor in Florence is the only Type B that meets this criteria. Please see this list of eligible hospitals from 2013.
- MDs and DOs who are not on the medical staff of any Oregon hospital, but whose practice is 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 practice locations are deemed rural by the Oregon ORH.
- Practitioners who have spent a partial year practicing in a rural 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 January to the recipient's home address.
- Each application must be accompanied by an annual $45.00 processing fee.
How do I apply?
Request an application from Eric Jordan: firstname.lastname@example.org. 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 (your initial start date)