justicedao/ipfs_state_laws huggingface dataset:
150-316-0580 Definition for Severely Disabled Exemption “Physical or mental condition” means an impairment of the body which is of such gravity as to prevent a person from engaging in normal activity without the aid of special equipment or assistance. Examples of severe disabilities include cerebral palsy, multiple sclerosis, and brain damage. These disabilities may or may not be permanent. Disabilities due to surgery, hospitalization, disease, or injury or acute infectious diseases do not qualify where a person can be expected to resume a normal life within a generally accepted recovery period. If the disabled person was employed in a substantially gainful occupation, the fact that a physical or mental condition will not permit the resumption in the same occupation will not, in and of itself, qualify the taxpayer for the exemption. Example: A baseball player was injured in an accident and was unable to resume that occupation. Subsequently, the player was employed full time as a sales representative of a sports company. The player received disability compensation from the former employer. The taxpayer is not eligible for the exemption. “Orthopedic or medical equipment” means special equipment approved and recommended by a physician. The equipment should alleviate some or all of the difficulties which result from the physical or mental condition and contribute to the person’s mobility and independence. Examples of such equipment includes, but are not limited to, wheelchairs, special braces, prosthesis or special crutches. Special equipment does not include: glasses, ordinary crutches, hearing aids and protective gloves. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.752 History: Renumbered from 150-316.752, REV 66-2016, f. 8-15-16, cert. ef. 9-1-16 RD 5-1997, f. 12-12-97, cert. ef. 12-31-97 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89 12-31-83 12-31-82, Renumbered from 150-316.135 12-6-82
150-316-0585 Exemption for Blind and Severely Disabled (1) Oregon allows a personal exemption credit (in the amount determined under ORS 316.085) multiplied by the number of personal exemptions claimed under IRC Section 151. If a taxpayer or spouse qualifies for the additional standard deduction for blindness as defined under ORS 316.695(8)(d), the taxpayer or spouse also qualifies for the credit for severely disabled as defined under ORS 316.752(1)(c). (2) The additional personal exemption will be allowed even if the taxpayer can be claimed on another taxpayer’s return and is unable to claim their own personal exemption. Example: Sam is 23 years old and blind. He qualifies as a dependent on his parents’ return. Because Sam is over the age of 17, his parents cannot claim the additional exemption for their dependent disabled child allowed under ORS 316.099. Sam invests in a partnership and is required to file a tax return for federal and state purposes. Since his parents are eligible to claim him on their return, he cannot claim his own personal exemption. Sam is allowed to claim the additional exemption for being severely disabled allowed under ORS 316.758 and the additional standard deduction for being blind. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.758 History: Renumbered from 150-316.758, REV 66-2016, f. 8-15-16, cert. ef. 9-1-16 RD 6-1996, f. 12-23-96, cert. ef. 12-31-96 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 RD 10-1986, f. & cert. ef. 12-31-86
150-316-0590 Substantiation for Permanently Severely Disabled (1) Upon audit, taxpayers who are permanently severely disabled shall have available a letter from a physician, which substantiates their disability. The letter must: (a) State the nature and extent of the physical disability in layman’s terms; and (b) Confirm that the disability is of a permanent nature according to the requirements for permanent severe disability stated below. (2) “Permanently severely disabled” taxpayer means a taxpayer who: (a) Meets and continues to meet the qualifications for severely disabled under ORS 316.752; and (b) Has a disability that is reasonably certain to continue throughout the life of the taxpayer; and (c) Has a disability of such a character that there is no likelihood of improvement. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.771 History: Renumbered from 150-316.771, REV 66-2016, f. 8-15-16, cert. ef. 9-1-16 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94 12-31-83 12-31-82, Renumbered from 150-316.138 12-6-82
150-316-0607 First-time Home Buyer Savings Account (1) An account holder cannot have more than one first-time home buyer savings account at a time, even if the accounts have different beneficiaries. (2) An account holder may withdraw funds from a first-time home buyer savings account and deposit the funds into a new first-time home buyer savings account at the same or a different financial institution. To avoid the penalty for early withdrawal (five percent of the withdrawal) and the requirement to add back previously subtracted amounts, transfer of funds withdrawn from the existing account into the new account must be completed within 60 calendar days of the withdrawal. If all of the funds are not transferred into the new account, the account holder may avoid the penalty and add back on the funds kept in the old account if those funds are spent on eligible costs within the 60-day period or if the account holder is exempt from imposition of the penalty. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.797 History: REV 52-2024, amend filed 12/26/2024, effective 01/01/2025 REV 28-2018, adopt filed 12/28/2018, effective 01/01/2019
150-316-0608 First-time Home Buyer Savings Account – Cost-of-Living Adjustment (1) For tax years beginning after December 31, 2023, for each calendar year, the subtraction limits in ORS 316.800(1) will be adjusted by multiplying each limit amount by a cost-of-living adjustment for the calendar year. (2) For purposes of this rule, the cost-of-living adjustment for any calendar year is the percentage, if any, by which the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31 of the prior calendar year exceeds the monthly averaged index for the 12 consecutive months ending August 31, 2019. (3) As used in this rule, “U.S. City Average Consumer Price Index” means the U.S. City Average Consumer Price Index for All Urban Consumers (All Items) as published by the Bureau of Labor Statistics of the United States Department of Labor. (4) If any resulting increase is not a multiple of $5, the increase will be rounded to the next highest multiple of $5. Statutory/Other Authority: ORS 305.100 & 316.800 Statutes/Other Implemented: ORS 316.800 History: REV 46-2024, adopt filed 10/02/2024, effective 10/02/2024
150-316-0610 Road Construction Worker’s Travel Expenses (1) As used in ORS 316.806(1), the term “construction job site” includes a roadway. (2) As used in ORS 316.806(2), the term “structure” includes a road or railway. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.806 History: Renumbered from 150-316.806, REV 66-2016, f. 8-15-16, cert. ef. 9-1-16 RD 10-1986, f. & cert. ef. 12-31-86
150-316-0615 Substantiation Required for Construction Worker and Loggers Expenses Upon audit, the taxpayer may be required to provide the same substantiation that would be necessary for a travel expense deduction allowable under IRC 162(a). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.818 & 316.832 History: REV 5-2017, f. 5-31-17, cert. ef. 6-1-17 Renumbered from 150-316.818, REV 66-2016, f. 8-15-16, cert. ef. 9-1-16 12-31-83 12-31-78, Renumbered from 150-316.059 11-6-78(Temp)
150-316-0630 Scholarship Awards used for Housing Expenses (1) If a scholarship award is used to pay housing expenses, the taxpayer may subtract the amount paid for such expenses from federal taxable income, but not in excess of the amount of the award included in federal taxable income. (2) For purposes of ORS 316.846 and this rule, “housing expenses” are the reasonable expenses paid or incurred during the taxable year by an individual for housing for the individual. The term includes expenses attributable to the housing (such as utilities and insurance) and not otherwise taken into account as a deduction on the federal income tax return of the individual. Housing expenses will be treated as reasonable to the extent the department determines the expenses are neither lavish nor extravagant under the circumstances. Example 1: Jasmine, a student at Oregon State University, receives a scholarship award that she includes in her federal taxable income. She buys a house close to the school. She uses part of the scholarship award to pay the mortgage interest and property taxes. She also uses part of the scholarship award to buy food and to fix the roof. Jasmine may subtract the mortgage interest and property taxes from her federal taxable income on her Oregon return if she does not claim them as itemized deductions on her federal return, but not in excess of the amount of the award included in federal taxable income. She may not subtract the food purchases and the cost of fixing the roof. Example 2: Louis, a student at Portland State University, receives a scholarship award that he includes in his federal taxable income. He rents an apartment with a roommate about three blocks from school. In addition to the rent he is responsible for half of the electric bill and for a monthly parking fee at the apartment complex. He also pays for half of the monthly fee to Rent-A-Center to rent a sofa and loveseat. He uses part of the scholarship award to pay for these housing expenses. Louis may subtract from his federal taxable income on his Oregon return the sum of his portion of the rent, his portion of the electric bill, the parking fees, and his portion of the monthly fees for renting a sofa and loveseat, to the extent such sum does not exceed the amount of the award included in federal taxable income. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.846 History: Renumbered from 150-316.846, REV 66-2016, f. 8-15-16, cert. ef. 9-1-16 REV 10-2008, f. & cert. ef. 9-23-08
150-316-0650 Waiver of Frivolous Return Penalty Imposed Under ORS 316.992 The department will waive 50 percent of the $250 penalty if the taxpayer: (1) Submits a timely written request for waiver as required in OAR 150-305-0068; (2) Files a return for that same tax year that is not frivolous under ORS 316.992; and (3) Pays the balance of the account (other than the penalty amount that may be waived under this rule) for the tax period for which waiver is requested, or has entered into and is in compliance with a department-approved plan for payment of the amounts. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.992 History: Renumbered from 150-316.992, REV 66-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2007, f. 7-30-07, cert. ef. 7-31-07
150-316-0652 Frivolous Return Penalty (1) A $250 penalty shall be assessed if a taxpayer takes a “frivolous position” in respect to preparing the taxpayer’s return. A return is considered frivolous if a taxpayer does not provide information on which the substantial correctness of the self-assessment may be judged or if the return contains information that on its face indicates that the self-assessment is substantially incorrect. (2) Some additional examples where a “frivolous position” is considered to have been taken include but are not limited to: (a) An argument that wages or salary are not included in taxable income. This can occur when the taxpayer alters lines on the return to recharacterize wages or salary as nontaxable or takes deductions on Schedule C equal to income and characterizes the deductions as the total of business expenses or cost of goods sold. (b) An argument that the law directs “taxpayers” to file a return and they aren’t a taxpayer. (c) An argument that by filing a return their rights of nonself-incrimination under the Fifth Amendment to the United States Constitution will be violated. An example of this is when a taxpayer writes “object” or “object — self-incrimination” in the amount columns or across the face of the return. (d) An argument that requiring a taxpayer to file a return violates their right to prohibition of involuntary servitude provided in the Thirteenth Amendment to the United States Constitution. (e) Submitting a return that may show an address, be signed and have W-2’s attached but has zeros, object, Fifth Amendment or self-incriminating written in the columns or on the face of the return. (f) An argument that the tax system is discriminatory. (g) An argument that the taxpayer’s right to free speech as provided by the First Amendment to the United States Constitution has been violated by requiring a return or by providing the information required on the return. (h) An argument that a check which can only be redeemed in Federal Reserve Notes is not taxable income. The taxpayer’s argument is that only gold and silver can be taxed and that Federal Reserve Notes are not income because they can’t be redeemed for gold or silver. Also, that the Federal Reserve Notes should be considered accounts receivable that do not have to be reported as income until they are paid in gold or silver. (i) An argument that a graduated tax is unconstitutional. (j) Taking unauthorized deductions or credits based on a percentage of the national debt used for defense (war tax) or abortions. (k) Taking unauthorized deductions or credits based on the declining value of the dollar to reflect the difference between the face value and the fair market value of Federal Reserve Notes. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.992 History: Renumbered from 150-316.992(5), REV 66-2016, f. 8-15-16, cert. ef. 9-1-16 RD 4-1988, f. 5-25-88, cert. ef. 6-1-88
150-316-0662 Voluntary Self-Identification of Race and Ethnicity: Use of Tax Return and Account Information (1) For tax years beginning on or after January 1, 2024, the department must provide a schedule (form), as required under ORS 316.366, for Oregon taxpayers and non-filing Oregonians to provide information about their race and ethnicity voluntarily (“Voluntary Self-Identification” or “VSI” data). (2) Filing the form and providing the VSI data is voluntary. (3) The department will use VSI data collected for only the following purposes: (a) The development of racial impact statements; (b) The analysis of proposed administrative rules and budget requests; and (c) Responding to certain requests for information from the Legislative Assembly. (4) If the form is completed and filed, the department may use the filers’ Social Security numbers (SSN) or individual taxpayer identification numbers (ITIN) to match tax return and account information to VSI data for the purposes described in section (3) of this rule. If no form is filed, the department will not use SSNs or ITINs for those purposes. (5) The staff of the Legislative Revenue Office and the division of the Oregon Department of Administrative Services that serves as office of economic analysis data may also access and use VSI data in the analysis of revenue policy. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.686, 305.687, 305.688 & 316.366 History: REV 54-2024, adopt filed 12/26/2024, effective 01/01/2025
150-316-0664 Voluntary Self-Identification of Race and Ethnicity; Policies and Procedures on Use and Security of Data (1) Tax preparation software development . To be approved by the department, software vendors must agree to and comply with the requirements outlined in the annual Oregon Department of Revenue Income Tax Letter of Intent. (2) Prohibition on use of race and ethnicity data by tax software vendors and professionals. Information about a taxpayer's race or ethnicity obtained for the purpose of completing the schedule cannot be used or retained beyond the extent necessary to assist the taxpayer in preparing or filing the taxpayer's return. (a) Prohibited actions include, but are not limited to: (A) Transmission of a taxpayer's race or ethnicity information to a third party; (B) Use of a taxpayer's race or ethnicity information for marketing purposes; or (C) Storage of such information for use in pre-populating any field on a taxpayer's tax return for a later tax year. (b) Engaging in any prohibited action is a violation of the agreement to the terms of the Letter of Intent, which may result in the department revoking an approved software provider status and rejecting any electronic or paper returns submitted using its product. (c) Tax professionals are prohibited from filing the schedule without their customers’ consent and must only include race and ethnicity information directly provided by the taxpayer. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 305.686, 305.687, 305.688 & 316.366 History: REV 54-2024, adopt filed 12/26/2024, effective 01/01/2025
150-317-0010 Procedure for Handling State Surplus Refund (1) For purposes of determining underpayment of estimated tax for tax years beginning on or after January 1, 1985 the credit allowed for the state surplus refund shall be used to reduce the amount of the current year “net excise or income tax” of the taxpayer. Net excise or income tax means the total tax minus any credits against tax. (2) Whenever the taxpayer’s excise or income tax liability for tax years beginning on or after January 1, 1985 is either increased or decreased, the amount of the credit for the state surplus refund shall be adjusted accordingly. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 317.Note History: Renumbered from 150-317.NOTE, REV 67-2016, f. 8-15-16, cert. ef. 9-1-16 RD 11-1988, f. 12-19-88, cert. ef. 12-31-88 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85
150-317-0040 Taxable Income of Regulated Investment Companies and Real Estate Investment Trusts (1) In the case of a corporation that is treated for federal tax purposes as a regulated investment company under IRC Section 851, for purposes of ORS 317.010(10) taxable income under Chapter 1, Subtitle A of the Internal Revenue Code means “investment company taxable income,” as defined in IRC Section 852. (2) In the case of an entity that is treated for federal tax purposes as a real estate investment trust under IRC Section 856, for purposes of ORS 317.010(10) taxable income under Chapter 1, Subtitle A of the Internal Revenue Code means “real estate investment trust taxable income” as defined in IRC Section 857(b)(2), except that the adjustments provided by IRC Sections 857(b)(2)(D) and (F) shall not be allowed. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 317.010 History: Renumbered from 150-317.010(10), REV 67-2016, f. 8-15-16, cert. ef. 9-1-16 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85 Reverted to RD 1-1984, f. & cert. ef. 2-21-84 RD 3-1984(Temp), f. & cert. ef. 4-9-84 RD 1-1984, f. & cert. ef. 2-21-84
150-317-0050 Foreign Corporations Subject to Tax (1) Generally, foreign corporations doing business in Oregon that are exempt from federal income taxes pursuant to treaties between the United States and a foreign country are not exempt from Oregon corporation excise and income taxes. (2) For foreign corporations to be exempt from the Oregon corporation excise or income tax, the federal treaty must specifically contain a provision exempting them from state corporation taxes upon or measured by net income. (3) Oregon taxable income is determined by calculating the corporation’s federal taxable income as if the corporation was subject to federal income taxes and making certain modifications as provided by Oregon law. As provided under ORS 317.625, income from outside the United States is accounted for in the computation of Oregon taxable income without regard to IRC sections 861 to 864. Income classified as income from outside the United States and excluded from federal taxable income must be added to the federal taxable income calculation required by this rule as an “other addition.” (4) Oregon has adopted the federal IRC provisions for computing taxable income, but did not adopt the federal provisions that define exempt corporations. Oregon law in ORS 317.080 lists those corporations that are exempt from Oregon corporate taxes. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 317.010 History: Renumbered from 150-317.010(10), REV 67-2016, f. 8-15-16, cert. ef. 9-1-16 REV 5-2000, f. & cert. ef. 8-3-00 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90
150-317-0070 Administrative and Judicial Interpretations As used in ORS 317.013(2) “administrative and judicial interpretations of the federal income tax law” include interpretive regulations promulgated by the Secretary of the Treasury, Revenue Rulings and Revenue Procedures issued by the Commissioner of Internal Revenue, and decisions of the federal courts interpreting those provisions of the Internal Revenue Code that are incorporated into Oregon law under ORS 317.013(1), regardless of the date of promulgation or issuance of the regulation, ruling, procedure or decision. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 317.013 History: Renumbered from 150-317.013(2), REV 67-2016, f. 8-15-16, cert. ef. 9-1-16 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85
150-317-0080 Adoption of Federal Law Generally, Oregon corporation excise tax law, as related to the definition of taxable income, is tied to federal tax law as applicable to the tax year of the taxpayer. Changes enacted to the definition of federal taxable income are effective for Oregon tax purposes in the same manner as for federal tax purposes, unless otherwise provided in Oregon tax law. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 317.018 History: Renumbered from 150-317.018, REV 67-2016, f. 8-15-16, cert. ef. 9-1-16 REV 3-2005, f. 12-30-05, cert. ef. 1-1-06 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04 RD 4-1997, f. 9-12-97, cert. ef. 12-31-97 RD 3-1995, f. 12-29-95, cert. ef. 12-31-95 RD 7-1991, f. 12-30-91, cert. ef. 12-31-91 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 12-31-85 12-31-83 10-5-83
150-317-0090 Policy — Application of Various Provisions of the Federal Internal Revenue Code (1) The policy of the State of Oregon is to follow the Internal Revenue Code as closely as possible relating to the computation of taxable income of corporations. Other areas, such as tax credits, special tax computations, and administrative provisions are not tied to federal law because they do not relate to the computation of taxable income. (2) The provisions of this rule concerning “Claim of right” apply to tax years beginning before January 1, 1998. For tax years beginning on or after January 1, 1998, a credit is allowed to a taxpayer for a claim of right income repayment under section 2, Chapter 1007, Or Laws 1999. (3) Claim of right: IRC section 1341 allows a deduction on the federal return for amounts repaid by a taxpayer on income previously reported under a claim of right. This deduction is also allowed on the Oregon return. If the amount repaid exceeds $3,000 in the year of repayment, IRC section 1341 allows the taxpayer to instead use a special tax computation rather than claim a deduction. If the taxpayer uses this special tax computation on the federal return, the taxpayer may not make a special tax computation for Oregon. However, the taxpayer may claim any repayments as a subtraction on the Oregon return. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 317.018 History: Renumbered from 150-317.018(1), REV 67-2016, f. 8-15-16, cert. ef. 9-1-16 REV 12-1999, f. 12-30-99, cert. ef. 12-31-99