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Rules for Rural Practitioner Tax Credit for Optometrists beginning 2014 Share This OHSU Content

Optometric tax credit

Oregon’s rural practitioner state income tax credit is authorized by Oregon Revised Statutes 315.613, 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.

Base Criteria

Bolded information below is new beginning January 1, 2014.

An optometrist must meet the following conditions to be eligible for the tax credit:

Or

  • 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".
    • Baker
    • Gilliam
    • Grant
    • Harney
    • Lake
    • Malheur
    • Morrow
    • Sherman
    • Wallowa
    • Wheeler
  • 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. A taxpayer who meets the eligibility requirements in ORS 315.613 for the tax year beginning on or after January 1, 2013, and before January 1, 2014, shall be allowed the credit under ORS 315.613 for any tax year:*
    • that begins on or before January 1, 2023; and
    • for which the taxpayer meets the eligibility requirements of ORS 315.613.
    *This refers to a “grandfather clause”. Those who receive the credit for Tax Year 2013 would qualify for the next 10 years, but only if they meet the new requirements that take effect on January 1, 2014.

Additional Information

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 is retained if the practice site remains in a qualifying area.

Each application must be accompanied by a $45.00 processing fee.

Questions?

Contact Eric Jordan: , or (503) 494-4451, 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.