Oregon Revised Statutes
Or. Rev. Stat. § 315.291 (2026)
Calendar year limitation on credits allowed all taxpayers
✓ current as of May 2026
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315.291 Calendar year limitation on credits allowed all taxpayers. The total amount certified by the Housing and Community Services Department for tax credits for affordable housing under ORS 315.283 may not exceed $3 million for all taxpayers for any calendar year. [2023 c.490 §22]
315.295 [Repealed by 1965 c.26 §6]
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