Bill Text: OR HB2476 | 2013 | Regular Session | Introduced

Oregon House Bill 2476 (Prior Session Legislation)

Bill Title: Relating to tax credits for practice of rural medicine.

Spectrum: Committee Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2476 Detail]

Download: Oregon-2013-HB2476-Introduced.html



     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 1350

                         House Bill 2476

Introduced and printed pursuant to House Rule 12.00. Presession
  filed (at the request of House Interim Committee on Revenue)

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Extends sunset for tax credit for practice of rural medicine.

                        A BILL FOR AN ACT
Relating to tax credits for practice of rural medicine; amending
  section 25, chapter 913, Oregon Laws 2009.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. Section 25, chapter 913, Oregon Laws 2009, is
amended to read:
   { +  Sec. 25. + } (1) Except as provided in subsection (2) of
this section, a credit may not be claimed under ORS 315.613 for
tax years beginning on or after January 1,   { - 2014 - }  { +
2020 + }.
  (2) A taxpayer who meets the eligibility requirements in ORS
315.613 for the tax year beginning on or after January 1,
 { - 2013 - }  { +  2019 + }, and before January 1,
 { - 2014 - }  { +  2020 + }, shall be allowed the credit under
ORS 315.613 for any tax year:
  (a) That begins on or before January 1,   { - 2023 - }  { +
2029 + }; and
  (b) For which the taxpayer meets the eligibility requirements
of ORS 315.613.
                         ----------