ORS 315.141
Section 6, chapter 739, Oregon Laws 2007, provides:
Sec. 6. (1) ORS 315.141, 315.144 and 469B.403 apply to tax credits for tax years beginning on or after January 1, 2007, and before January 1, 2018.
(2) Notwithstanding subsection (1) of this section, a tax credit is not allowed for wheat grain (other than nongrain wheat material) for tax years beginning before January 1, 2009, or on or after January 1, 2018. [2007 c. 739, § 6; 2007 c. 590, § 5; 2009 c. 913, § 18; 2011 c. 730, § 2; 2016 c. 29, § 11; 2017 c. 610, § 12]