OAR chapter 813, division 395 provides specific guidance related to ORS 315.281 through ORS 315.291, under which OHCS allocates the Publicly Supported Housing (PuSH) Seller’s Tax Credit to eligible transactions. The purpose of the PuSH Seller’s Tax Credit is to support the preservation of existing affordable housing by incentivizing sale of properties to purchasers who will extend affordability restrictions.

Statutory/Other Authority

ORS 315.281 - ORS 315.291

Statutes/Other Implemented

ORS 315.281 - ORS 315.291

History

OHCS 5-2025, adopt filed 03/13/2025, effective 03/14/2025
OHCS 34-2024, temporary adopt filed 09/16/2024, effective 09/17/2024 through 03/15/2025