Oregon Research Credit (Repealed)
Oregon Department of Revenue
Repealed — not available
Oregon R&D credit repealed in 2025
Oregon's corporate income tax research credit (ORS 317.152–317.154) was repealed effective 2025 by Oregon Laws 2025, chapter 36, section 4. The credit had provided a 5% rate on incremental qualified research expenses for Oregon-located research. No credit is available for tax years after the repeal. Existing carryforward balances from credits earned before repeal may have been preserved — see 2025 c.36 transitional provisions.
- Funding type
- Tax Credit
- Level
- State
- Amount
- Not applicable — credit repealed. Former rate was 5% of incremental Oregon-located qualified research expenses above the base period amount.
- Realistic amount
- Not applicable — credit no longer available for new claims.
- Deadline
- Not applicable — repealed
- Status
- discontinued
- States
- OR
- Payment model
- tax offset
Who qualifies
- REPEALED — no new claims available under ORS 317.152–317.154 as of Oregon Laws 2025 c.36 §4
- Businesses with pre-repeal credit carryforwards should consult Oregon DOR regarding transitional treatment
- Oregon does not have a replacement state R&D credit as of the repeal date
Hard requirements
- Must be incorporated
How to apply
-
1
Confirm repeal status before planning
Verify with Oregon DOR or a tax advisor that no successor R&D credit has been enacted. ORS 317.152–317.154 were repealed by 2025 c.36 §4. If your company had earned credits pre-repeal, request clarification on carryforward treatment under the transitional provisions.
~2 hrs
Oregon repealed its R&D credit in 2025 (2025 c.36 §4). Oregon companies doing R&D can still claim the federal §41 credit — and should model neighboring state credits if any operations can be relocated.
Deadline & timing
Oregon Laws 2025, chapter 36, section 4 repealed ORS 317.152, 317.153, and 317.154 (the Research Credit statutes). The repeal appears in the 2025 edition of ORS Chapter 317. Businesses with pre-repeal carryforward balances should consult the transitional provisions in 2025 c.36 and Oregon DOR directly to determine whether those carryforwards remain usable against future Oregon tax liability.
Programs that stack well
Related programs
Last reviewed 2026. GrantCompass is an independent funding-discovery tool and is not affiliated with any government agency. Always confirm details on the official program page.