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2026 Oregon Film and Video Tax Credit Auction

Salem, OregonListed by Or Tax Credit AuctionState income-tax credits

Listing description

What the seller provided

Oregon is auctioning 13,750 increments of $500 state income-tax credits ($6,875,000 in credits), with proceeds going to the Oregon Production Investment Fund. Bids must be at least 90% of the credit value ($450 per increment); the earliest bid wins a tie, and each bid needs a separate form and full payment by cashier's check, certified check or money order delivered by 2026-10-30. The credits are nontransferable and may be claimed on 2026 Oregon returns, with unused amounts carried forward up to three years. Review eligibility and payment rules before bidding.

Record details

Sale type: Online tax-credit auction
Contact email: tax.creditauction@dor.oregon.gov
Contact phone: 503-378-4988
Proceeds go to: Oregon Production Investment Fund
Carryforward years: 3
Credit value per increment: $500/increment
Form URL: oregon.gov/dor/forms/FormsPubs/form-or-tca_101-130.pdf ↗
Increment count: 13,750
Instructions URL: oregon.gov/dor/forms/FormsPubs/form-or-tca-instructions_101-130-1.pdf ↗
Minimum bid per increment: $450/increment
Minimum discount percent: 90%
Payment deadline: Oct 30, 2026, 5:00 PM
Refund by: Nov 20, 2026
Total credits offered: 6,875,000
Transferable: No