OR HB2365

Expands eligibility for Oregon's rural medical provider income tax credit to include mental health professionals (psychologists, clinical social workers, licensed professional counselors, marriage and family therapists), naturopathic physicians, pharmacists, and medical laboratory scientists/technicians

Retains existing eligibility for physicians, physician associates, nurse practitioners, certified registered nurse anesthetists, dentists, and optometrists

Removes the requirement that optometrists must have hospital consulting privileges to claim the credit

Requires eligible providers to work at least 20 hours per week in a rural practice and be certified by the Office of Rural Health

Applies to tax years beginning on or after January 1, 2026, and takes effect on the 91st day following adjournment of the 2025 legislative session