---
title: Taxability of Incentive Rebates
description: "Companies receiving an Oregon media incentive rebate (OPIF, L-OPIF, R-OPIF and Greenlight) will receive a form 1099-G from Business Oregon (the state Economic Development Department).  [IRS publication 525 regarding cash rebates](https://www.irs.gov/pub/irs-pdf/p525.pdf) (see page 29) addresses this. In short, if companies are…"
url: "https://oregonfilm.org/article/taxability-of-incentive-rebates/"
updated: "2024-04-04"
category: Production Incentives
---

# Taxability of Incentive Rebates

Companies receiving an Oregon media incentive rebate (OPIF, L-OPIF, R-OPIF and Greenlight) will receive a form 1099-G from Business Oregon (the state Economic Development Department). 

[IRS publication 525 regarding cash rebates](https://www.irs.gov/pub/irs-pdf/p525.pdf) (see page 29) addresses this.

In short, if companies are deducting the original expense from their taxes then receive a cash rebate from those expenses, the rebate is then taxable.