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.
The ORH also offers a map of all Rural Practitioner Tax Credit Recipients throughout the state.
The Oregon Legislature updated the program criteria in the 2013 Session. The following links outline the criteria for these two time periods: