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Oregon's rural practitioner state income tax credit is authorized by Oregon Revised Statutes 316.143 and implemented through Oregon Administrative rules 572-090-030. The Office of Rural Health at Oregon Health Sciences University is charged with administering this program, which grants up to $5,000 in personal income tax credits to eligible rural MDs, DOs, DPMs, NPs, PAs and CRNAs. Following is a brief guide relating to the application process and eligibility:
MDs, DOs and DPMs licensed by the Board of Medical Examiners who are on the medical staff of a Type A or Type B rural hospital so long as the Type B hospital is not located in a Metropolitan Statistical Area (MSA). Oregon's MSA's include Multnomah, Clackamas, Washington, Polk, Yamhill, Marion, Lane and Jackson counties.
MDs, Dos and DPMs licensed by the Board of Medical Examiners who are on the medical staff of a Type B rural hospital that is located in an MSA so long as the hospital is 30 or more highway miles from the major population center in the MSA. Peace Harbor Hospital in Florence is the only Oregon hospital in this category.
MDs DOs and DPMs licensed by the Board of Medical Examiners who are on the medical staff of an "exceptional" Type C hospital.
MDs and DOs who are not on the medical staff of any Oregon hospital, but whose practice is 60% or more "rural."
MDs and DOs on the staff of an ineligible hospital, but whose practices are located outside the immediate service area of the community where the hospital is situated, whose practices are deemed "rural" by the Office of Rural Health, and whose options for medical staff membership are limited by geographic or other circumstances to an otherwise ineligible hospital.
NPs and PAs whose practices are 60% or more "rural."
CRNAs who are employed by, or have a contractual relationship with a qualifying Type A, B or C rural hospital.
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