Or. Admin. R. 150-317-0280 - Qualified Research Credit

150-317-0280 - Qualified Research Credit150-317-0280 - Qualified Research Credit

150-317-0270 - Credit for Contributions of Computers, Scientific Equipment, and Research 150-317-0290 - Research Tax Credit: Notice of Election

150-317-0280
Qualified Research Credit

(1) This rule applies to tax years beginning on or after January 1, 1989 and before January 1, 2018.

(2) The Qualified Research credit may be calculated in any manner allowed under the applicable version of IRC 41. The applicable percentage for Oregon purposes is 5% regardless of the method used to calculate the credit.

[Publications: Contact the Oregon Department of Revenue to learn how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and 183.355(1)(b).]

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