Rural pharmacists could qualify for Oregon's health care tax credit

The proposed text would allow a licensed pharmacist to qualify for the rural health care tax credit after Office of Rural Health certification. This applies to pharmacists licensed under Oregon law who serve one or more rural communities. The pharmacist must work at least 20 hours per week, averaged over the month, in a rural practice during the tax year. The office must set eligibility criteria and certify the pharmacist after receiving an application, if the pharmacist provides or expects to provide services to one or more rural communities and meets those criteria. The act would take effect 91 days after the 2026 regular session adjourns. The tax credit amendments would apply to tax years beginning on or after January 1, 2027.