Oregon Revised Statutes Revenue and Taxation § 315.329

(1) In any fiscal year, the amount of tax credits allowed under ORS 315.326 may be reduced or eliminated, and the Legislative Assembly may, no later than 30 days prior to the end of each fiscal year, in lieu of the issuance of certifications for tax credit under ORS 315.326 by the State Department of Energy, make an appropriation to the State Department of Energy for deposit into the Renewable Energy Development Subaccount, established in ORS 470.805, of the Clean Energy Deployment Fund established in ORS 470.800. Moneys deposited under this section are to be used only for purposes related to renewable energy development.

(2) After a tax credit certificate has been sold as provided in ORS 315.326, the State Department of Energy may not revoke the certificate.