Oregon currently provides up to $5,000 in tax credits for licensed dentists who practice in 10 rural counties: Baker, Gilliam, Grant, Harney, Lake, Malheur, Morrow, Sherman, Wallowa and Wheeler. The credit is also available to dentists practicing in cities where fewer than 5,000 people live within 25 miles of another full-time dental practice.
To meet the criteria, a dentist must provide at least 20 hours of care each week, and they must accept Medicare and Medicaid patients. The existing program was scheduled to expire at the end of 2017.
The Legislature renewed the tax credit, but made eligibility criteria changes to ensure the program costs fit within the state’s budget constraints. New eligibility criteria include: a 10-year maximum (starting in 2017) of receiving the credit and a $300,000 cap on personal income (either filing jointly or individually). Read more about the new eligibility guidelines here.