Oregon R&D Credit Sunset / Manufacturing Innovation Programs

Oregon R&D Credit Sunset / Manufacturing Innovation Programs

Supports Oregon industrial firms through innovation tax incentives and manufacturing innovation programs.

Eligibility · United States · US-OR

Oregon has historically offered a Research Tax Credit administered through the Oregon Department of Revenue, tied to qualifying research and development expenditures made within Oregon. The credit operated under Oregon Revised Statutes and was available to businesses with Oregon-based R&D activities. However, the credit was subject to a legislative sunset and was not renewed in its prior form, meaning new entitlements ceased after the sunset date. Taxpayers who accumulated credits before the sunset may retain carryforward rights subject to applicable limitations.

Business Oregon (the Oregon Business Development Department) is a separate state agency that administers competitive economic development grant programs, loan programs, and industry support initiatives. These include programs oriented toward manufacturing, rural development, and business expansion. Business Oregon and the Oregon Department of Revenue frequently co-administer or cross-reference tax-incentive programs such as the Strategic Investment Program and Enterprise Zone tax abatements, which require both agency approval and Revenue Department processing.

Organisations seeking active Oregon-based R&D incentives should review the current Oregon Department of Revenue guidance on available business credits, including any R&D or innovation-related credits currently in force, and should separately consult Business Oregon's grant and loan programs for non-tax-credit funding. The two agencies have distinct roles: the Department of Revenue handles tax credit mechanics, while Business Oregon manages competitive funding and economic development programming. Applicants should verify the current status of any Oregon R&D credit directly with the Oregon Department of Revenue before filing.