Natural Resources

​​​​​​In 2017, the Oregon State legislature passed House Bill (HB) 2066. This bill moved a portion of the Biomass Collector or Producer Tax Credit program from the Oregon Department of Energy to the Oregon Department of Agriculture (ODA). 

A bovine manure tax credit (Sections 6 to 11 of HB 2066) requires ODA to administer tax credit certifications to qualified bovine manure producers or collectors that produce biofuels in Oregon. 

ODA is currently accepting applications for the 2020 calendar year. Applications can be filed with ODA on a quarterly basis. Application dues dates are as follows:

  • First quarter (1/1 - 3/31): Due May 31, 2020
  • Second quarter (4/1 - 6/30): Due August 30, 2020
  • Third quarter (7/1 - 9/30): Due November 29, 2020
  • Fourth quarter (10/1 - 12/31): Due February 28, 2021​​

Application f​orms

Bovine Manure Tax Credit Calculator

Tax Credit Calculator

Receipt of Qualifying Bovine Manure form

Receipt of Qualifying Bovine Manure form

​Resources

Form OR-TFR

Oregon Department of Revenue required form for the transfer of credits for the Bovine Manure Tax Credit Program. Form OR-TFR

House Bill 4028: Bovine Manure Tax Credit (Sections 1 and 2)

House Bill 4028: Bovine Manure Tax Credit (Sections 1 and 2)

OAR 603 Division 20: Tax Credit Administration rules for the administration of the Bovine Manure Tax Credit Program

OAR 603 Division 20: Tax Credit Administration

ORS 315.176 - ORS 315.184 Statute related to the implementation of the Bovine Manure Tax Credit

ORS 315.176 - ORS 315.184

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​Contact​

Sunny Summers
Director's Office
635 Capitol St NE
Salem, OR 97301
Phone: 503-986-4565

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