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Short Line Railroad Rehabilitation Tax Credit

In 2019, the Oregon State Legislature passed House Bill (HB) 2164, establishing a tax credit for short line railroads that rehabilitate their infrastructure. Tax Credit For Short Line Railroad Rehabilitation (Sections 6 through 17 of HB 2164) requires the Oregon Department of Transportation (ODOT) to administer tax credit certifications to qualified short line railroads that rehabilitate their Oregon infrastructure beginning January 1, 2020.

On December 17, 2019, the Oregon Transportation Commission approved interim administrative rules and application forms. The rules become effective on January 1, 2020. On May 28, 2020, the OTC approved permanent administrative rules.  See links below for the rules and application forms.  For the 2021-2023 biennium (July 1, 2021 – June 30, 2023) and the biennium thereafter, applicants may submit their application for preliminary certification between August 1 and December 31 of each odd-numbered year, and between June 1 and July 31 of each even-numbered year.


RD 1-2020, Chapter 741, Standards to Determine Project Eligibility and Application Procedures

Preliminary Certification Application

Certification Amendment Application

Final Certification Application

House Bill 2164: Tax Credit For Short Line Railroad Rehabilitation


Cary Goodman
Program Coordinator
503 986-4230
555 13th Street NE, Suite 3
Salem, Oregon 97301