(2) The amount of the credit shall equal $250.
(3) A nonresident shall be allowed the credit under this section in the proportion provided in ORS 316.117. If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section shall be determined in a manner consistent with ORS 316.117.
(4) As used in this section, "rural area" means a geographic area that is located at least 25 miles from any city with a population of 30,000 or more.
(5) The Office of Rural Health shall provide information to the Department of Revenue about all taxpayers that are eligible for a tax credit under this section, if required by ORS 315.058. [2005 c.832 §63; 2011 c.703 §31; 2019 c.483 §16]
Note: Section 66, chapter 832, Oregon Laws 2005, provides:
Sec. 66. ORS 315.622 applies to tax credit certifications issued by the Office of Rural Health on or after January 1, 2006, and before January 1, 2026. [2005 c.832 §66; 2009 c.913 §26; 2013 c.750 §16; 2019 c.579 §28]
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