Oregon R&D credit rules for TY2026
Each row is a field from the registry entry our engine applies. A blank field says so; it is never filled in.
- Credit for TY2026
- Expired No. The registry records the Oregon credit as expired: ORS 317.152 (expired for TY beginning on/after 1/1/2018)
- State form
- None recorded in the registry
- Statute
- ORS 317.152 (expired for TY beginning on/after 1/1/2018)
What this means for a Oregon company
Our engine computes no Oregon research credit for tax year 2026. The registry entry carries ORS 317.152 (expired for TY beginning on/after 1/1/2018).
That is the whole of what the registry says, and this page will not say more. What does not change is the federal position: the §41 credit is computed from the same substantiated qualified research expenses whichever state the work sits in, and a Oregon company with qualifying research claims it on Form 6765 like anyone else.
Claiming it alongside the federal credit
The federal §41 credit comes first: it is computed from the qualified research expenses the study substantiates and filed on Form 6765 with the return. A Oregon company still claims the federal credit in full.
State credits generally reach only research performed in the state, so the study records where each expense was incurred as it is built, not at filing time.
One base, two computations
- 1 Qualify the activities under the four-part test and total the year's QREs.
- 2 Compute the federal §41 credit and file it on Form 6765.
- 3 Record why no Oregon credit is claimed, with the citation, so the file answers the question before anyone asks it.
What the registry tells the preparer
These notes travel with the Oregon entry inside the platform, reproduced verbatim for the person signing the return.
- Oregon's general qualified-research-activities credit (ORS 317.152) expired for tax years beginning on or after January 1, 2018 - do not claim a general Oregon R&D credit for current tax years.
- A semiconductor-industry-specific research credit was enacted in 2023 (Oregon SB 5, effective for tax years beginning on or after 1/1/2024). It is limited to qualifying semiconductor businesses and requires certification - evaluate separately, outside this engine, only if the client is in scope.
Registry sources
The citations the Oregon registry entry carries, verbatim: what the study cites and a reviewer can check.
- Statute
- ORS 317.152 (expired for TY beginning on/after 1/1/2018)
Registry entry version 2024.1, exported from services/study-api/app/engines/rules_engine.py (STATE_RULES_2024 + STATE_RULES_REGIME_OVERRIDES via RulesEngine.get_state_rules) on September 10, 2026. The entry above governs TY2026; a study for an earlier year uses that year's entry.
The federal credit is still on the table
Tell us what your team builds and we will come back with what a Ricerca study could capture federally: the §41 credit and the §174A deduction. Free, and no obligation.