Oregon Administrative Rules
Chapter 951 - OREGON FILM AND VIDEO OFFICE
Division 3 - FILM PRODUCTION DEVELOPMENT CONTRIBUTION CREDIT
Section 951-003-0000 - Purpose
Universal Citation: OR Admin Rules 951-003-0000
Current through Register Vol. 64, No. 3, March 1, 2025
(1) These rules specify the procedures for Oregon Film and Video Office certification of tax credits arising from contributions to the Oregon Production Investment Fund, as authorized by ORS 315.514.
(2) The Oregon Production Investment Fund tax credits were authorized by the 2003 legislature to:
(a) Encourage taxpayers to make contributions to the Oregon Production Investment Fund by providing a financial return for qualified contributions.
(b) Encourage film and television production in Oregon by providing incentives in the form of production spending rebates, from the Oregon Production Investment Fund, to qualifying productions.
(c) Strengthen Oregon's film and video industry infrastructure by bringing in more production spending to this sector of the economy.
Stat. Auth: ORS 284.335 & 315.514
Stats. Implemented: ORS 315.514
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