Rules for Rural Practitioner Tax Credit for Optometrists for Tax Year 2013
The following program rules expired December 31, 2013. Subsequent program rules begin January 1, 2014, January 1, 2016, and January 1, 2018. 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 by315.613, 315.616, & 315.619. 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 ODs. 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, optometrists may be considered eligible if 60% or more of their professional practice time is spent in an eligible area of Oregon.
- Must be licensed under ORS Chapter 683
- Must have consulting privileges with an Eligible Rural Hospital
- Qualify as a "rural health practitioner" by maintaining a primary practice (60% or more time) in a county that is defined by the Oregon Office of Rural Health as "frontier".
- 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 or renewal form must be accompanied by an annual $45.00 processing fee.
Questions?Contact Eric Jordan | firstname.lastname@example.org | 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: email@example.com. 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