Oregon Fish Screening Tax Credit

An Oregon income tax credit for water users who install a fish screen, by-pass device or fishway on a diversion, worth 50% of the net certified cost up to $5,000 per device. The screen does not have to be cost-shared or installed by ODFW, but ODFW must certify it. Unused credit can be carried forward up to five years.

• ORS 315.138(1): taxpayers "that install screening devices, by-pass devices or fishways, pursuant to ORS 498.306 or 509.585, and the diversion is not part of a hydroelectric project required to be licensed under the Federal Energy Regulatory Commission."

• Personal (ORS ch. 316) or corporate (ORS ch. 317) taxpayers.

50% of net certified costs, max $5,000 per device; credit in a year cannot exceed tax liability; unused credit carries forward up to five succeeding tax years (ORS 315.138(3)-(4)).

Published amounts: ORS 315.138(2): "The credit shall be equal to 50 percent of the taxpayer's net certified costs of installing a screening device, by-pass device or fishway. The total credit allowed may not exceed $5,000 per device installed." The 2023-25 ODFW legislative report adds "The screen does not need to be cost shared or installed by ODFW."

Contact the ODFW regional screens coordinator; ODFW issues a preliminary certificate of approval and then final certification, and "the credit shall be taken in the tax year in which the final certification is issued" (ORS 315.138(1)).

Deadline text on the page: Statutory sunset (note to ORS 315.138, 2023 c.490): "The State Department of Fish and Wildlife may not issue a preliminary certificate of approval under ORS 315.138 after January 1, 2030."