Rules for Rural Practitioner Tax Credit for Optometrists for Tax Years 2014 & 2015
The following program rules expired December 31, 2015. Subsequent program rules begin 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.
Eligibility CriteriaAn optometrist must meet the following conditions to be eligible for the tax credit:
- 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 in a county that is defined as frontier.
- Must provide a minimum of 20 hours per week of patient care, averaged over the month in a eligible rural area.
- The program's sunset date is December 31, 2015 (updated to December 31, 2017 in the 2015 Legislative Session). Should the program be discontinued at that time, a taxpayer who meets the eligibility requirements for tax year 2013, shall be allowed the credit until 2023, as long as they maintain all eligibility requirements.
- 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 a $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