Or. Admin. Code § 603-007-0100

Current through Register Vol. 63, No. 11, November 1, 2024

Section 603-007-0100 - Definitions

The following definitions apply to OAR 603-007-0100 through OAR 603-007-0190, unless the context requires otherwise:

(1) "Adjusted Gross Oncome" or "Taxable Income" means the dollar amount from a specific line on a Person's 2021 Internal Revenue Service filed documents that represents the adjusted gross income or taxable income; or

(a) if a Recipient has not yet filed taxes for calendar year 2021, using historical tax data, a Recipient may provide a reasonable estimate of the Recipient's Adjusted Gross Income in calendar year 2021 until the filed Adjusted Gross Income is available; and

(b) if the Recipient is an Indian tribe, the independent verification form attached to the Application or other financial documents that the Lending Institution finds satisfactory for verification of eligibility may be used to establish the reasonable Adjusted Gross Income or Taxable Income derived from farming or ranching activities.

(2) "Applicant" or "Recipient" means a Person who satisfies the eligibility and Application requirements.

(3) "Application" means the official Application, inclusive of all the required attached documentation, provided by the Department. The Application with the requirements and standards therein, dated April 27, 2022, is incorporated into and adopted as part of this division of administrative rules, by reference. The Application may be accessed online at the Department's website.

(4) "Department" means the Oregon Department of Agriculture.

(5) "Farming or ranching activities" or "farming or ranching operations" means:

(a) those activities for which a Person who files income taxes in Oregon reports as crop production or animal production as their primary business activity tax code; or

(b) equivalent crop production or animal production activities as those in (5)(a) from which an Indian tribe realizes income in Oregon.

(6) "Federal disaster payment" means any monies received by a Person from the USDA Farm Service Agency (FSA) authorized under the Continuing Appropriations Act, 2022 (P.L. 117-43) for the calendar year 2021.

(7) "Gross Farm Income" means the dollar amount from a specific line on a Recipient's 2021 Internal Revenue Service filing documents that represents the Gross Farm Income; or

(a) If the Recipient is an Indian tribe, the independent verification form attached to the Application or other financial documents that the Lending Institution finds satisfactory for verification of eligibility may be used to establish the reasonable Gross Farm Income derived from farming or ranching activities; or

(b) If the Recipient has a primary business activity of animal production, the authorized equivalent valuation of Gross Farm Income as determined on the Application.

(8) "Indian tribe" has the meaning as that found in ORS 391.802.

(9) "Livestock Expenses" means the eligible amount of expenses related to animal production as established in the Program Requirements.

(10) "Lending Institution" means a financial institution licensed to conduct business in the State of Oregon that is approved to participate in the guaranteed farm loan programs of the Farm Service Agency of the United States Department of Agriculture under 7 C.F.R. 762.105.

(11) "Perjury" means a crime committed when a Person makes a false sworn statement or false unsworn declaration regarding a material issue, knowing it to be false.

(12) "Person" means the individual or legal entity who files an Internal Revenue Service tax form 1040, 1041, 1065, or 1120 with the primary business activity of crop production or animal production in Oregon for the calendar year 2021.

(13) "Program" means the Oregon Disaster Assistance Payment (ODAP) Program

(14) "Program Requirements" means the ODAP requirements as provided in the 2021 Oregon Laws, Chapter 2; this division of administrative rules; the ODAP Guidance Document; the Application; and all forgivable loan agreement terms and conditions with the Lending Institution.

(15) "Qualifying Natural Disaster" means a drought, flood, heatwave, and winter storm, including ice storm, wildfire, pest infestation or other natural phenomenon disaster as defined in the federal Continuing Appropriations Act, 2022 (P.L. 117-43).

(16) "Three-year baseline" means:

(a) The mean of the Applicant's Gross Farm Income in calendar years 2017, 2018, and 2019;

(b) If an Applicant was not operating a farm or ranch in Oregon during one or more of the three years listed under paragraph (a), the Three-year baseline means the mean of Applicant's Gross Farm Income in the available calendar years of 2017, 2018, and 2019 plus:

(A) the calendar year 2020 Gross Farm Income; or

(B) the estimated average income from each of missing calendar years of 2017, 2018, and 2019, using the principal activity code and the average price per acre based on United States Department of Agriculture (USDA) National Agricultural Statistics Service Information; the Department will provide the Lending Institution with these calculations that may be accessed online at the Department's website; or

(c) If an Applicant is an Indian tribe, the mean of the Applicant's Gross Farm Income during calendar years 2017, 2018, and 2019 as provided by an independent verification form attached to the Application or other financial documents that the Lending Institution finds satisfactory for verification of eligibility may be used to establish the reasonable Gross Farm Income derived from farming or ranching activities.

Or. Admin. Code § 603-007-0100

DOA 6-2022, temporary adopt filed 04/26/2022, effective 4/27/2022 through 10/23/2022

Statutory/Other Authority: OL 2021, Ch. 2, SB 892 (2021) & OL 2021, Ch. 4, SB 5561 (2021)

Statutes/Other Implemented: OL 2021, Ch. 2, SB 892 (2021) & OL 2021, Ch. 4, SB 5561 (2021)