OAR 813-395-0005. Purpose

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.