Farm Worker Housing Tax Credit Program

The Farm Worker Housing Tax Credit Program was established to provide a tax break to those constructing, rehabilitating or installing housing for farm workers. The total of all farm worker housing tax credit projects is subject to an annual $7 million estimated eligible cost "cap" as specified in ORS 315.164-167. Renovation costs for normal wear and tear of existing structures are not eligible for tax credits. Rehabilitation costs to restore housing to a habitable state are eligible.