/state-conformity / OR
Federal energy / EV credit conformity · OR
Oregon · OR
Federal conformity
How Oregon treats each federal credit
Oregon computes Oregon taxable income starting from federal AGI per ORS §316.022 and §316.048. Federal §25C / §25D / §30D / §25E reduce federal liability and the underlying expenses flow through FAGI; default-conforms with no specific decoupling identified for the energy / EV credit AGI flow-through. Specific decoupling not surveyed at deep level 2026-05-07.
Independent OR programs
State-level energy and EV credits
These programs survive federal termination — they apply independently of §25C / §25D / §30D / §25E.
Energy / residential
- OR Solar + Storage Rebate Program (OSSRP, ODOE)
Low/moderate-income: $1.80/W (DC) up to 60% of net cost or $5,000; other homeowners with utility-incentive eligibility: $0.20/W up to 40% or $5,000; other homeowners without utility-incentive eligibility: $0.50/W up to 40% or $5,000 (verify current with ODOE)
rebate (homeowner) · expires ongoing (program reopening June 15, 2026 with $1.1M after administrative savings; established under HB 2618; subject to legislative funding) · verified 2026-05-07
Oregon's Residential Energy Tax Credit (RETC, ORS §469B.100 et seq.) sunset at the end of tax year 2017. ODOE's Energy Incentive Programs ended at the same time; no replacement state income-tax credit for residential energy property has been enacted. Oregon's residential incentives are now delivered as ODOE rebates (OSSRP) and utility-funded Energy Trust of Oregon programs, not as state-tax credits.
EV / vehicle
- OR Clean Vehicle Rebate Program (OCVRP) — Standard Rebate (DEQ)
Standard Rebate suspended September 9, 2025 due to limited funding; future approved Standard Rebate applications placed on a waitlist to be paid in spring 2026 (verify rule-amendment outcome at the Environmental Quality Commission May 14-15, 2026 meeting)
rebate (suspended; waitlist) · expires suspended September 9, 2025 — verify reopening with OR DEQ · verified 2026-05-07
- OR Charge Ahead Rebate (OCVRP, DEQ) — for income-qualifying households
Charge Ahead Rebate suspended December 5, 2025 due to limited funding (verify amount and reopening with OR DEQ)
rebate (suspended) · expires suspended December 5, 2025 · verified 2026-05-07
Amend-window decoder
Decode your OR situation
Open the decoder pre-filled to Oregon to see how the federal §25C / §25D / §30D / §25E rules and the §6511(a) amend window apply to your install or vehicle.
last verified2026-05-07·source:law.cornell.edu
Last verified · 2026-05-07 · 2026-05-07 sweep