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5           2022 Schedule OR-LTEZ                                                                                                                                                        Office use only               5
6           Page 1 of 2, 150-102-043                  Oregon Department of Revenue                                                   02802201010000                                                                    6
7           (Rev. 08-01-22, ver. 01)                                                                                                                                                                                   7
8           Long-Term Enterprise Zone Facilities Credit                                                                                                                                                                8
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10                                                                                                                                                                                                                     10
11                                                                  Submit original form—do not submit photocopy.                                                                                                      11
12          Corporation legal name (as shown on your Oregon return)                                                                                 Federal employer identification number (FEIN)                      12
13                                                                                                                                                                                                                     13
14          XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXYear qualifying facility was placed in service First tax year when credit was claimed Number of full time99-9999999employees- during 2022 working at qualifying facility14

15          99/99/9999/ /                                  99/99/9999/ /                                                                                                                 999,999                       15
16                Computation of tentative credit amount                                                                                                                                                               16
17            1.  Payroll and employee benefit costs at qualifying enterprise zone facility ................................1.                                        99,999,999,999.00.00                             17
18                                                                                                                                                                                                                     18
19            2.  Credit percentage (62.5%) ........................................................................................................2.                                              0.625              19
20                                                                                                                                                                                                                     20
21            3.  Tentative credit (line 1  × line 2) ..................................................................................................3.            99,999,999,999.00.00                             21
22            4.  Total Oregon excise tax ............................................................................................................4.              99,999,999,999.00.00                             22
23                                                                                                                                                                                                                     23
24              Computation of tax credit threshold amount (see instructions)                                                                                                                                          24
25            5.  a.  $1,000,000 ........................................................................5a.                                   $1,000,000                                                              25
26                                                                                                                                                                                                                     26
27              b.  Product of i, ii, or iii (whichever is applicable): .................5b.                                 99,999,999,999.00.00                                                                      27
28                                                                                                                                                                                                                     28
29                 i. $10,000 × number of full-time employees at the facility in county with population of 10,000 or less.                                                                                             29
30                 ii. $12,500 × number of full-time employees at the facility in county with population of 40,000 or less.                                                                                            30
31                 iii. $15,000 × number of full-time employees at the facility in county with population of more than 40,000                                                                                          31
32                      and facility is 10 or more miles from Interstate 5.                                                                                                                                            32
33                                                                                                                                                                                                                     33
34            6.  Tax credit threshold amount: smaller of line 5a or 5b (if no amount on line 5b, enter                                                                                                                34
35                $1,000,000) .....................................................................................................................................6. 99,999,999,999.00.00                             35
36            7.  Excess tax available to offset (line 4 minus line 6) ....................................................................7.                         99,999,999,999.00.00                             36
37                                                                                                                                                                                                                     37
38              Percent of tax attributable to the facility                                                                                                                                                            38
39            8.  If the income from the qualifying facility is the only income                                                                                                                                        39
40                you have in Oregon, enter 100% (if not, go to line 9 or 11)                                                                                                                                          40
41                (round to four decimal places) ..................................................8.                                       999.9999.                 %                                                41
42                                                                                                                                                                                                                     42
43            9.  If you have other income in Oregon, and income is computed under generally                                                                                                                           43
44                accepted accounting principles (GAAP), compute the percentage as follows:                                                                                                                            44
45                                                                                                                                                                                                                     45
46              a.  Net income of the facility .................................................. 9a.                        99,999,999,999.00.00                                                                      46
47              b.  Oregon net income ...........................................................9b.                         99,999,999,999.00.00                                                                      47
48                                                                                                                                                                                                                     48
49           10.  Percentage (line 9a ÷ 9b) (round to four decimal places) .......10.                                                       999.9999.                 %                                                49
50                                                                                                                                                                                                                     50
51           11.  If you have other property or operations in Oregon and income isn't                                                                                                                                  51
52                computed under GAAP, compute the percentage as follows:                                                                                                                                              52
53                                                                                                                                                                                                                     53
54              a.  Compensation at facility ................................................. 11a.                          99,999,999,999.00.00                                                                      54
55              b.  Compensation in Oregon ...............................................11b.                               99,999,999,999.00.00                                                                      55
56              c.  Intrastate payroll factor (line 11a ÷ 11b) (round to four                                                                                                                                          56
57                 decimal places)............................................................... 11c.                                      999.9999.                 %                                                57
58              d.  Book value of property at facility ....................................11d.                              99,999,999,999.00.00                                                                      58
59              e.  Book value of property in Oregon .................................. 11e.                                 99,999,999,999.00.00                                                                      59
60              f.  Intrastate property factor (line 11d ÷ 11e) (round to four                                                                                                                                         60
61                 decimal places)................................................................11f.                                      999.9999.                 %                                                61
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70                                                                                                                                                                    70
71           2022 Schedule OR-LTEZ                                                                                                                                    71
72           Page 2 of 2, 150-102-043                    Oregon Department of Revenue                   02802201020000                                                72
73           (Rev. 08-01-22, ver. 01)                                                                                                                                 73
74                                                                                                                                                                    74
75                                                                                                                                                                    75
76            12.  Average intrastate factors ([line 11c + 11f] ÷ 2) (round to                                                                                        76
77              four decimal places) ...............................................................12. 999.9999.                              %                      77
78                                                                                                                                                                    78
79            13.  Applicable percentage (line 8, 10, or 12) (round to four decimal places) ................................13.                  999.9999.          % 79
80            14.  Qualified tax liability available for offset (line 7  × line 13) ........................................................14.99,999,999,999.00.00   80
81            15.  Credit allowable (line 3 or 14, whichever is smaller) ...............................................................15.    99,999,999,999.00.00   81
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84                                             Include this schedule with your Oregon corporation tax return.                                                         84
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