OAR 150-315-0140
Pollution Control Facilities: Types of Facilities Eligible for Certification
# (1)
(1) Tax relief provisions to encourage the construction of pollution control facilities were first enacted by the 1967 legislature, and were substantially amended in subsequent legislative sessions.
# (2)
(2) Under the 1967 law (ORS 316.092) and the 1969 law (316.097), the types of facilities eligible for certification were those a substantial purpose of which was to prevent, control, or reduce air or water pollution. Under the 1974 special session amendments (Chapter 37) to ORS 449.625 (since renumbered as 468.165), the types of eligible facilities were expanded to include facilities which utilize solid wastes to produce a useable source of power or other item of real economic value.
# (3)
(3) Every facility certified prior to the October 5, 1973, effective date of the 1973 amendments is bound by the law in effect prior to that date (see Oregon Laws 1973, Chapter 831, Sec. 11); except that the amendments by Chapter 37 of the 1974 special session are effective May 26, 1974.
# (4)
(4) Under the 1977 law, facilities built on or after January 1, 1977, for control of noise pollution are eligible for certification. Also, the definition of a solid waste facility is expanded to include certain subsequent additions, either to a facility already certified or to an operation that would have qualified as a facility but for the fact that it was built prior to January 1, 1973. The addition must be one that increases the production or recovery of useful materials or energy over the amount produced or recovered by the original facility. However, the 1977 law also sets additional eligibility requirements for solid waste facilities on which construction is commenced during the period January 1, 1981, up to December 31, 1983. These added requirements are found in ORS 468.170(9)(b).
# (5)
(5) A 1983 amendment provided that hazardous waste facilities built on or after January 1, 1984 will not be required to produce a useable source of power or other item of real economic value to be eligible for certification.
# (6)
(6) Facilities built on or after September 26, 1987, that use solid waste to produce a useable source of power, are not eligible for the pollution control facility credit.
Amendment history
Renumbered from 150-315.304(1)(a), REV 44-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (30 sections)
- 150-315-0005 · Tax credit uniformity transfer provisions
- 150-315-0010 · Claim of Right Credit
- 150-315-0012 · Qualified Reforestation Costs
- 150-315-0014 · Procedure for Claiming the Reforestation Credit
- 150-315-0016 · Change of Ownership
- 150-315-0018 · Reforestation Credit: Reasons Beyond the Taxpayer’s…
- 150-315-0040 · Fish Screening Device Credit; Substantiation
- 150-315-0050 · Transfer of Biomass Credit
- 150-315-0060 · Crop Gleaning Credit: Information Required
- 150-315-0065 · Higher Education Savings (529) and Achieving A Better…
- 150-315-0070 · Agriculture Workforce Housing Credit
- 150-315-0071 · Appeal from a Notice of Denial or Adjustment:…
- 150-315-0072 · Agricultural Employer Overtime Tax Credit Full-Time…
- 150-315-0073 · Filing and Corrections of Agricultural Employer Overtime…
- 150-315-0100 · Child Care Division Contribution Credit
- 150-315-0110 · Scholarship Tax Credit
- 150-315-0121 · Working Family Household and Dependent Care Credit
- 150-315-0125 · Working Family Household and Dependent Care Penalty
- 150-315-0140 · Pollution Control Facilities: Types of Facilities…
- 150-315-0142 · Pollution Control Facilities: Information to be…
- 150-315-0144 · Pollution Control Facilities: Computation of Credit
- 150-315-0146 · Pollution Control Facilities: To Whom Is Credit Allowable
- 150-315-0148 · Pollution Control Facilities: Years in Which Credit May…
- 150-315-0150 · Pollution Control Facilities: Transfer of Facilities
- 150-315-0152 · Pollution Control Facilities: Tax Credit Carry Forward
- 150-315-0154 · Pollution Control Facilities: Adjustment of Basis
- 150-315-0170 · Business Energy Tax Credit: Transfer of Facilities
- 150-315-0180 · Oregon Tax Credit Auctions
- 150-315-0181 · Oregon Kids Credit: Calculation of losses to be added…
- 150-315-0195 · Research Conducted by Semiconductor Company Tax Credit