justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 316 — Personal Income Tax

ORS 316.027. Resident defined. (1) For purposes of this chapter, unless the context requires otherwise: (a) Resident or resident of this state means: (A) An individual who is domiciled in this state unless the individual: (i) Maintains no permanent place of abode in this state; (ii) Does maintain a permanent place of abode elsewhere; and (iii) Spends in the aggregate not more than 30 days in the taxable year in this state; or (B) An individual who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than 200 days of the taxable year in this state unless the individual proves that the individual is in the state only for a temporary or transitory purpose. (b) Resident or resident of this state does not include: (A) An individual who is a qualified individual under section 911(d)(1) of the Internal Revenue Code for the tax year; (B) A spouse of a qualified individual under section 911(d)(1) of the Internal Revenue Code, if the spouse has a principal place of abode for the tax year that is not located in this state; (C) A resident noncitizen under section 7701(b) of the Internal Revenue Code who would be considered a qualified individual under section 911(d)(1) of the Internal Revenue Code if the resident noncitizen were a citizen of the United States; or (D) A member of the Armed Forces who performs active service as defined in 10 U.S.C. 101(d)(3), other than annual training duty or inactive-duty training, if the members residency as reflected in the payroll records of the Defense Finance and Accounting Service is outside this state. (2) For purposes of subsection (1)(a)(B) of this section, a fraction of a calendar day shall be counted as a whole day.
ORS Chapter 316 — Personal Income Tax

ORS 316.028. Determination of net operating loss, carryback and carryforward. (1) In the computation of state taxable income the net operating loss, net operating loss carryback and net operating loss carryforward shall be the same as that contained in the Internal Revenue Code as it applies to the tax year for which the return is filed and shall not be adjusted for any changes or modifications contained in this chapter or by the case law of this state. (2) In the case of a nonresident, the net operating loss deduction, net operating loss carryback and net operating loss carryforward shall be that described in subsection (1) of this section which is attributable to Oregon sources. (3) If any provision in ORS 316.047 or 316.127 appears to require an adjustment to a net operating loss, net operating loss carryback or net operating loss carryforward contrary to the provisions of this section, that adjustment shall not be made. [Formerly 316.014]
ORS Chapter 316 — Personal Income Tax

ORS 316.029. Disallowance of subtraction for amounts included in calculation of net operating loss. Notwithstanding ORS 316.739, a subtraction from federal taxable income is not allowed for amounts included in the calculation of an Oregon net operating loss under ORS 316.028.
ORS Chapter 316 — Personal Income Tax

ORS 316.030. [1953 c.304 6; repealed by 1957 c.632 1 (314.075 and 314.080 enacted in lieu of 316.025,
ORS Chapter 316 — Personal Income Tax

ORS 316.031. Net operating loss subtraction allowed to taxpayer doing business in agricultural sector. (1) As used in this section, eligible taxpayer means a taxpayer primarily doing business in 2017 North American Industry Classification System code 111, crop production, or code 112, animal production and aquaculture. (2) An eligible taxpayer may elect under this section to use a three-year net operating loss carryback. (3)(a) Notwithstanding ORS 316.028, if an eligible taxpayer uses a net operating loss carryback under this section, there shall be added to taxable income the amount of net operating loss carryback or carryover allowed in arriving at federal taxable income. (b) After making the addition under paragraph (a) of this subsection, an eligible taxpayer shall subtract from federal taxable income a deduction for net operating loss carryback. The amount of a net operating loss deduction under this subsection may be carried back to each of the three tax years preceding the tax year in which the loss arises. [2022 c.82 13] Note: Section 16 (5), chapter 82, Oregon Laws 2022, provides: Sec. 16. (5) Sections 13 [316.031] and 15 [317.346] of this 2022 Act apply to tax years beginning on or after January 1, 2023, and before January 1, 2029, and to any tax year to which a net operating loss arising in those tax years is carried back. [2022 c.82 16(5)]
ORS Chapter 316 — Personal Income Tax

ORS 316.032. Department to administer law; policy as to federal conflicts and technical corrections. (1) The Department of Revenue shall administer and enforce this chapter. (2) Insofar as is practicable in the administration of this chapter, the department shall apply and follow the administrative and judicial interpretations of the federal income tax law. When a provision of the federal income tax law is the subject of conflicting opinions by two or more federal courts, the department shall follow the rule observed by the United States Commissioner of Internal Revenue until the conflict is resolved. Nothing contained in this section limits the right or duty of the department to audit the return of any taxpayer or to determine any fact relating to the tax liability of any taxpayer. (3) When portions of the Internal Revenue Code incorporated by reference as provided in ORS 316.007 or 316.012 refer to rules or regulations prescribed by the Secretary of the Treasury, then such rules or regulations shall be regarded as rules adopted by the department under and in accordance with the provisions of this chapter, whenever they are prescribed or amended. (4)(a) When portions of the Internal Revenue Code incorporated by reference as provided in ORS 316.007 or 316.012 are later corrected by an Act or a Title within an Act of the United States Congress designated as an Act or Title making technical corrections, then notwithstanding the date that the Act or Title becomes law, those portions of the Internal Revenue Code, as so corrected, shall be the portions of the Internal Revenue Code incorporated by reference as provided in ORS 316.007 or 316.012 and shall take effect, unless otherwise indicated by the Act or Title (in which case the provisions shall take effect as indicated in the Act or Title), as if originally included in the provisions of the Act being technically corrected. If, on account of this subsection, any adjustment is required to an Oregon return that would otherwise be prevented by operation of law or rule, the adjustment shall be made, notwithstanding any law or rule to the contrary, in the manner provided under ORS 314.135. (b) As used in this subsection, Act or Title includes any subtitle, division or other part of an Act or Title.
ORS Chapter 316 — Personal Income Tax

ORS 316.037. Imposition and rate of tax. (1)(a) A tax is imposed for each taxable year on the entire taxable income of every resident of this state. The amount of the tax shall be determined in accordance with the following table: ______________________________________________________________________________ If taxable income is: The tax is: Not over $2,000 4.75% of taxable income Over $2,000 but not over $5,000 $95 plus 6.75% of the excess over $2,000 Over $5,000 but not over $125,000 $298 plus 8.75% of the excess over $5,000 Over $125,000 $10,798 plus 9.9% of the excess over $125,000 ______________________________________________________________________________ (b) For tax years beginning in each calendar year, the Department of Revenue shall adopt a table that shall apply in lieu of the table contained in paragraph (a) of this subsection, as follows: (A) Except as provided in subparagraph (D) of this paragraph, the minimum and maximum dollar amounts for each bracket for which a tax is imposed shall be increased by the cost-of-living adjustment for the calendar year. (B) The rate applicable to any rate bracket as adjusted under subparagraph (A) of this paragraph may not be changed. (C) The amounts setting forth the tax, to the extent necessary to reflect the adjustments in the rate brackets, shall be adjusted. (D) The rate brackets applicable to taxable income in excess of $125,000 may not be adjusted. (c) For purposes of paragraph (b) of this subsection, 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 second quarter of the calendar year 1992. (d) As used in this subsection, 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. (e) If any increase determined under paragraph (b) of this subsection is not a multiple of $50, the increase shall be rounded to the next lower multiple of $50. (2) A tax is imposed for each taxable year upon the entire taxable income of every part-year resident of this state. The amount of the tax shall be computed under subsection (1) of this section as if the part-year resident were a full-year resident and shall be multiplied by the ratio provided under ORS 316.117 to determine the tax on income derived from sources within this state. (3) A tax is imposed for each taxable year on the taxable income of every full-year nonresident that is derived from sources within this state. The amount of the tax shall be determined in accordance with the table set forth in subsection (1) of this section.
ORS Chapter 316 — Personal Income Tax

ORS 316.042. Amount of tax where joint return used. In the case of a joint return of spouses in a marriage, pursuant to ORS 316.122 or pursuant to ORS 316.367, the tax imposed by ORS 316.037 shall be twice the tax which would be imposed if the taxable income were cut in half. For purposes of this section, a return of a head of household or a surviving spouse, as defined in subsections (a) and (b) of section 2 of the Internal Revenue Code, shall be treated as a joint return of spouses in a marriage.
ORS Chapter 316 — Personal Income Tax

ORS 316.047. Transitional provision to prevent doubling income or deductions. If any provision of the Internal Revenue Code or of this chapter requires that any amount be added to or deducted from federal gross income or the net income taxable under this chapter that previously had been added to or deducted from net income taxable under the Oregon law in effect prior to the taxpayers taxable year as to which this chapter is first effective, then, in such event, appropriate adjustment shall be made to the net income for the year or years subject to this chapter so as to prohibit the double taxation or the double deduction of any such amount that previously had entered into the computation of taxable income. Differences such as the difference in basis of property used by the taxpayer for federal and Oregon income tax returns and on account of the treatment of operating losses shall be resolved by application of this principle. However, the Department of Revenue, in its audit of a return, shall not apply any adjustment under this section which, in its opinion, if applied would result in an increase or decrease of tax liability of less than $25.
ORS Chapter 316 — Personal Income Tax

ORS 316.048. Taxable income of resident. The entire taxable income of a resident of this state is the federal taxable income of the resident as defined in the laws of the United States, with the modifications, additions and subtractions provided in this chapter and other laws of this state applicable to personal income taxation.
ORS Chapter 316 — Personal Income Tax

ORS 316.054. Social Security benefits to be subtracted from federal taxable income. In addition to the other modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the amount of any Social Security benefits, as defined in section 86 of the Internal Revenue Code (Title II Social Security or tier 1 railroad retirement benefits) included in gross income for federal income tax purposes under section 86 of the Internal Revenue Code.
ORS Chapter 316 — Personal Income Tax

ORS 316.056. Interest or dividends on obligations of state or public bodies subtracted from federal taxable income. (1) In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income, to the extent includable in gross income for federal income tax purposes, the interest or dividends on obligations of: (a) The State of Oregon pursuant to ORS 286A.140. (b) A public body, as defined in ORS 287A.001. (2) The amount subtracted under this section must be reduced by any interest on indebtedness incurred to carry the obligations or securities described in this section, and by any expenses incurred in the production of interest or dividend income described in this section.
ORS Chapter 316 — Personal Income Tax

ORS 316.063. [1979 c.887 3,4; renumbered 316.832]
ORS Chapter 316 — Personal Income Tax

ORS 316.068. c.625 14; 1989 c.626 8; 1991 c.457 7d; 1991 c.823 12; 1995 c.556 9; 1997 c.99 2; 1999 c.917 1; 2001 c.221 1; 2001 c.660 14; 2002 s.s.3 c.8 1; 2007 c.614 13; 2009 c.746 3; 2013 c.750 4; 2013 s.s. c.5 5; 2015 c.629 46; 2022 c.97 10] Note:
ORS Chapter 316 — Personal Income Tax

ORS 316.077. [1969 c.493 16; renumbered 316.697] CREDITS
ORS Chapter 316 — Personal Income Tax

ORS 316.078. Tax credit for dependent care expenses necessary for employment. (1) A resident individual shall be allowed a credit against the tax otherwise due under this chapter in an amount equal to a percentage of employment-related expenses allowable pursuant to section 21 of the Internal Revenue Code, notwithstanding the limitation imposed by section 26 of the Internal Revenue Code. The percentage shall be determined on the basis of federal taxable income, as defined in section 63 of the Internal Revenue Code and as reflected on the federal return, whether or not a joint return, of the taxpayer for the taxable year, in accordance with the following table: ______________________________________________________________________________ If federal taxable income is: The percentage is: Not over $5,000 30% Over $5,000 but not over $10,000 15% Over $10,000 but not over $15,000 8% Over $15,000 but not over $25,000 6% Over $25,000 but not over $35,000 5% Over $35,000 but not over $45,000 4% Over $45,000 0% ______________________________________________________________________________ (2) A nonresident individual shall be allowed the credit computed in the same manner and subject to the same limitations as the credit allowed a resident by subsection (1) of this section. However, the credit shall be prorated using the proportion provided in ORS 316.117. (3) If a change in the taxable year of a taxpayer occurs as described in ORS 314.085, or if the Department of Revenue terminates the taxpayers taxable year under ORS 314.440, the credit allowed by this section shall be prorated or computed in a manner consistent with ORS 314.085. (4) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section shall be determined in a manner consistent with ORS 316.117. (5) Any tax credit otherwise allowable under this section which is not used by the taxpayer in a particular year may be carried forward and offset against the taxpayers tax liability for the next succeeding tax year. Any credit remaining unused in such next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, and any credit not used in that third succeeding tax year may be carried forward and used in the fourth succeeding tax year, and any credit not used in that fourth succeeding tax year may be carried forward and used in the fifth succeeding tax year, but may not be carried forward for any tax year thereafter. [1975 c.672 15a; 1977 c.872 3; 1979 c.691 4; 1983 c.684 9; 1985 c.802 4; 1987 c.293 10; 1989 c.625 7; 1989 c.1047 11; 1991 c.457 2; 1993 c.726 28; 1997 c.839 6; 1999 c.90 8; 2001 c.660 36] Note: Section 44, chapter 913, Oregon Laws 2009, provides: Sec. 44. Except as provided in ORS 316.078 (5), a credit may not be claimed under ORS
ORS Chapter 316 — Personal Income Tax

ORS 316.079. Credit for certain disabilities. A $50 credit, against income taxes owed, shall be allowed a taxpayer who as of the close of the taxable year has suffered a permanent and complete loss of function of both legs or both arms or one leg and one arm as certified to by a public health officer. The certificate shall be in a form prescribed by the Department of Revenue and shall be filed with the first return in which the credit is claimed. [1973 c.120 2] Note: Section 41, chapter 913, Oregon Laws 2009, provides: Sec. 41. A credit may not be claimed under ORS 316.079 for tax years beginning on or after January 1, 2016.
ORS Chapter 316 — Personal Income Tax

ORS 316.082. Credit for taxes paid another state; rules. (1) A resident individual shall be allowed a credit against the tax otherwise due under this chapter for the amount of any income tax imposed on the individual, or on an Oregon S corporation or Oregon partnership of which the individual is a member (to the extent of the individuals pro rata share of the S corporation or distributive share of the partnership), for the tax year by another state on income derived from sources therein and that is also subject to tax under this chapter. (2) The credit provided under this section shall not exceed the proportion of the tax otherwise due under this chapter that the amount of the modified adjusted gross income of the taxpayer derived from sources in the other state bears to the entire modified adjusted gross income of the taxpayer. (3) The Department of Revenue shall provide by rule the procedure for obtaining credit provided by this section and the proof required. The requirement of proof may be waived partially, conditionally or absolutely, as provided under ORS 315.063. (4) No credit allowed under this section or ORS 316.292 shall be applied in calculating tax due under this chapter if the tax upon which the credit is based has been claimed as a deduction, unless the tax upon which the credit is based is restored to income on the Oregon return. (5) Credit shall not be allowed under this section for income taxes paid to a state that allows a nonresident a credit against the income taxes imposed by that state for taxes paid or payable to the state of residence. It is the purpose of this subsection to avoid duplicative taxation through use of a nonresident, rather than a resident, credit for taxes paid or payable to another state. (6) The Department of Revenue may adopt rules under this section that provide a credit against the tax imposed by this chapter when the department considers the credit necessary to avoid taxation of the same income by this state and another state. (7) As used in this section: (a) Modified adjusted gross income means federal adjusted gross income as modified by this chapter and the other laws of this state applicable to personal income taxation. (b) Oregon partnership means an entity that is treated as a partnership for Oregon excise and income tax purposes. (c) Oregon S corporation means a corporation that has elected S corporation status for Oregon excise and income tax purposes. (d) State means a state, district, territory or possession of the United States. (8) For purposes of this section: (a) A direct tax imposed upon income of an Oregon S corporation is an income tax imposed on the Oregon S corporation. (b) An excise tax that is measured by income of an Oregon S corporation is an income tax imposed on the Oregon S corporation. (c) An excise tax is measured by income only if the statute imposing the excise tax provides that the base for the excise tax: (A) Includes revenue from sales and from services rendered, and income from investments; and (B) Permits a deduction for the cost of goods sold and the cost of services rendered.
ORS Chapter 316 — Personal Income Tax

ORS 316.085. Personal exemption credit. (1)(a) There shall be allowed a personal exemption credit against taxes otherwise due under this chapter. The credit shall equal $90 multiplied by the number of personal exemptions allowed under section 151 of the Internal Revenue Code. (b) In the case of an individual with respect to whom a credit under paragraph (a) of this subsection is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individuals taxable year begins, the credit amount applicable to such individual for such individuals taxable year is zero. (2)(a) A nonresident shall be allowed the credit provided under subsection (1) of this section computed in the same manner and subject to the same limitations as the credit allowed to a resident of this state. However, the credit shall be prorated using the proportion provided in ORS 316.117. (b) If a change in the taxable year of a taxpayer occurs as described in ORS 314.085, or if the Department of Revenue terminates the taxpayers taxable year under ORS 314.440, the credit allowed by this section shall be prorated or computed in a manner consistent with ORS 314.085. (c) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section shall be determined in a manner consistent with ORS 316.117. (3) The Department of Revenue shall recompute the dollar amount of the personal exemption credit allowed for state personal income tax purposes. The computation shall be as follows: (a) Divide the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31 of the prior calendar year by the monthly averaged index for the first six months of 1986. (b) Recompute the dollar amount of the personal exemption credit by multiplying $90 by the appropriate indexing factor determined as provided in paragraph (a) of this subsection. Round off the amount obtained under this paragraph to the nearest $1. (4) As used in this section, 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. (5) Notwithstanding subsections (1) to (3) of this section, a taxpayer may not claim the personal exemption credit otherwise allowed under this section if the taxpayers federal adjusted gross income for the tax year exceeds $200,000 for joint return filers, a surviving spouse or a head of household, or $100,000 for an individual who is not a married individual and is not a surviving spouse, or is a married individual who files a separate return.