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

ORS 316.087. Credit for the elderly or permanently and totally disabled. (1) A resident individual shall be allowed a credit against the tax otherwise due under this chapter in an amount equal to 40 percent of the credit for the elderly or the permanently and totally disabled allowable pursuant to section 22 of the Internal Revenue Code, notwithstanding the limitation imposed by section 26 of the Internal Revenue Code. (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) No credit shall be allowed under this section for the taxable year if the taxpayer claims the credit allowed under ORS 316.157. [1969 c.493 18; 1971 c.736 2; 1977 c.872 4; 1979 c.691 5; 1983 c.684 12; 1985 c.802 5; 1987 c.293 14; 1987 c.545 1; 1989 c.625 8; 1991 c.457 3; 1991 c.823 2; 1993 c.726 29; 1997 c.839 9; 1999 c.90 10; 2001 c.660 37] Note: Section 40, chapter 913, Oregon Laws 2009, provides: Sec. 40. A credit may not be claimed under ORS 316.087 for tax years beginning on or after January 1, 2016.
ORS Chapter 316 — Personal Income Tax

ORS 316.090. Credit for manufactured dwelling park closure. (1) As used in this section: (a) Household means the taxpayer, the spouse of the taxpayer and all other persons residing in the manufactured dwelling during any part of the calendar year for which a credit is claimed. (b) Manufactured dwelling has the meaning given that term in ORS 446.003. (c) Manufactured dwelling park means a place within this state where four or more manufactured dwellings are located, the primary purpose of which is to rent space or keep space for rent to any person for a charge or fee. (d) Rental agreement means a contract under which an individual rents space in a manufactured dwelling park for siting a manufactured dwelling. (2) A credit of $5,000 against the taxes otherwise due under this chapter is allowed to an individual who: (a) Rents space in a manufactured dwelling park for a manufactured dwelling that is owned and occupied by the individual as the individuals principal residence on the date that the landlord delivers notice that the park, or a portion of the park, is being closed and the rental agreement for the space is being terminated by the landlord or because of the exercise of eminent domain, by order of a federal, state or local agency; and (b) Ends tenancy at the manufactured dwelling park site in response to the delivered notice described in paragraph (a) of this subsection. (3) For purposes of subsection (2) of this section: (a) Tenancy by the individual at the manufactured dwelling park site ends on the last day that a member of the individuals household occupies the manufactured dwelling at the manufactured dwelling park site; and (b) Tenancy by the individual at the manufactured dwelling park site does not end if the manufactured dwelling park is converted to a subdivision under ORS 92.830 to 92.845 and the individual buys a space or lot in the subdivision or sells the manufactured dwelling to a person who buys a space or lot in the subdivision. (4) Notwithstanding subsection (2) of this section, if the manufactured dwelling park, or a portion of the park, is being closed and the rental agreement of the individual is being terminated because of the exercise of eminent domain, the credit amount allowed to the individual is the amount described in subsection (2) of this section, reduced by any amount that was paid to the individual as compensation for the exercise of eminent domain. (5) An individual may not claim more than one credit under this section for tenancies ended during the tax year. (6) If, for the year in which the individual ends the tenancy at the manufactured dwelling park, the amount of the credit allowed by this section, when added to the sum of the amounts allowable as payment of tax under ORS 316.187 and
ORS Chapter 316 — Personal Income Tax

ORS 316.099. Credit for early intervention services for child with disability; income limitation; rules of State Board of Education. (1) As used in this section, unless the context requires otherwise: (a) Child with a disability means a qualifying child under section 152 of the Internal Revenue Code who has been determined eligible for early intervention services or is diagnosed for the purposes of special education as being mentally retarded, multidisabled, visually impaired, hard of hearing, deaf-blind, orthopedically impaired or other health impaired or as having autism, emotional disturbance or traumatic brain injury, in accordance with State Board of Education rules. (b) Early intervention services means programs of treatment and habilitation designed to address a childs developmental deficits in sensory, motor, communication, self-help and socialization areas. (c) Special education means specially designed instruction to meet the unique needs of a child with a disability, including regular classroom instruction, instruction in physical education, home instruction and instruction in hospitals, institutions and special schools. (2) The State Board of Education shall adopt rules further defining child with a disability for purposes of this section. A diagnosis obtained for the purposes of entitlement to special education or early intervention services shall serve as the basis for a claim for the additional credit allowed under subsection (3) of this section. (3) In addition to the personal exemption credit allowed by this chapter for state personal income tax purposes for a dependent of the taxpayer, for a taxpayer with federal adjusted gross income that does not exceed $100,000, there shall be allowed an additional personal exemption credit for a child with a disability if the child is a child with a disability at the close of the tax year. The amount of the credit allowed for the dependent for the tax year shall be calculated as provided in ORS 316.085. (4) Each taxpayer qualifying for the additional personal exemption credit allowed by this section may claim the credit on the personal income tax return. However, the claim shall be substantiated by any proof of entitlement to the credit as may be required by the state board by rule. [1985 c.531 2; 1987 c.293 15; 1989 c.224 50a; 1989 c.491 1; 1993 c.777 7; 1993 c.813 6; 1999 c.989 29; 2001 c.114 35; 2005 c.832 28; 2007 c.70 84; 2014 c.114 8; 2015 c.701 17] Note: Section 39, chapter 913, Oregon Laws 2009, provides: Sec. 39. A credit may not be claimed under ORS 316.099 for tax years beginning on or after January 1, 2028.
ORS Chapter 316 — Personal Income Tax

ORS 316.102. Credit for political contributions. (1) A credit against taxes shall be allowed for voluntary contributions in money made in the taxable year: (a) To a major political party qualified under ORS 248.006 or to a committee thereof or to a minor political party qualified under ORS 248.008 or to a committee thereof. (b) To or for the use of a person who must be a candidate for nomination or election to a federal, state or local elective office in any primary election, general election or special election in this state. The person must, in the calendar year in which the contribution is made, either be listed on a primary election, general election or special election ballot in this state or have filed in this state one of the following: (A) A prospective petition; (B) A declaration of candidacy; (C) A certificate of nomination; or (D) A designation of a principal campaign committee. (c) To a political committee, as defined in ORS 260.005, if the political committee has certified the name of its treasurer to the filing officer, as defined in ORS 260.005, in the manner provided in ORS chapter 260. (2) The credit allowed by subsection (1) of this section shall be the lesser of: (a) The total contribution, not to exceed $100 on a joint return or $50 on any other type of return; or (b) The tax liability of the taxpayer. (3) A taxpayer may not claim the credit allowed under this section if the taxpayer has federal adjusted gross income in excess of $150,000 on a joint return or $75,000 on any other type of return. (4) The claim for tax credit shall be substantiated by submission, with the tax return, of official receipts of the candidate, agent, political party or committee thereof or political committee to whom contribution was made. [1969 c.432 2; 1973 c.119 3; 1975 c.177 1; 1977 c.268 1; 1979 c.190 413; 1985 c.802 6; 1987 c.293 16; 1989 c.986 1; 1993 c.797 27; 1995 c.1 19; 1995 c.712 104; 1999 c.999 27; 2013 c.750 6; 2019 c.579 49] Note: Section 34, chapter 913, Oregon Laws 2009, provides: Sec. 34. (1) A credit may not be claimed under ORS 316.102 for tax years beginning on or after January 1, 2028. (2) The amendments to ORS 316.102 by section 49, chapter 579, Oregon Laws 2019, apply to tax years beginning on or after January 1, 2020, and before January 1, 2028.
ORS Chapter 316 — Personal Income Tax

ORS 316.109. Credit for tax by another jurisdiction on sale of residential property; rules. (1) If gain on the sale of residential property is taxed under this chapter, the adjusted basis of the property for purposes of this chapter shall be the same as its adjusted basis for federal income tax purposes. (2) A credit against the tax otherwise due under this chapter shall be allowed to the taxpayer for the amount of any taxes imposed on the taxpayer by another state of the United States, a foreign country or the District of Columbia which tax is attributable to gain that is subject to tax as described in subsection (1) of this section. (3) The amount of the credit allowed under subsection (2) of this section may not exceed the amount of the gain taxed by the other taxing jurisdiction multiplied by eight percent. (4) The Department of Revenue shall provide by rule the procedure for obtaining credit provided by subsection (2) of this section and the proof required. The requirement of proof may be waived partially, conditionally or absolutely, as provided under ORS 315.063. (5) Any credit allowed under subsection (2) of this section may not be applied in calculating tax due under this chapter if the tax upon which the credit is based has been claimed as a deduction for Oregon personal income tax purposes, unless the tax is restored to income on the Oregon return.
ORS Chapter 316 — Personal Income Tax

ORS 316.117. Proration between Oregon income and other income for nonresidents, part-year residents and trusts. (1) Except as provided under subsection (2) of this section, the proportion for making a proration for nonresident taxpayers of the standard deduction or itemized deductions, the personal exemption credits and any accrued federal or foreign income taxes, or for part-year resident taxpayers of the amount of the tax, between Oregon source income and income from all other sources is the federal adjusted gross income of the taxpayer from Oregon sources divided by the taxpayers federal adjusted gross income from all sources. If the numerator of the fraction described in this subsection is greater than the denominator, the proportion of 100 percent shall be used in the proration required by this section. As used in this subsection, federal adjusted gross income means the federal adjusted gross income of the taxpayer with the additions, subtractions and other modifications to federal taxable income that relate to adjusted gross income for personal income tax purposes. (2) For part-year resident trusts, the proration made under this section shall be made by reference to the taxable income of the fiduciary.
ORS Chapter 316 — Personal Income Tax

ORS 316.118. Pro rata share of S corporation income of nonresident shareholder. (1) The pro rata share of S corporation income of a nonresident shareholder constitutes income or loss derived from or connected with sources in this state as provided in ORS
ORS Chapter 316 — Personal Income Tax

ORS 316.119. Proration of part-year residents income between Oregon income and other income; alternative proration for pass-through entity items. (1) Except as provided in subsection (2) of this section, for purposes of ORS 316.117, the adjusted gross income of a part-year resident from Oregon sources is the sum of the following: (a) For the portion of the year in which the taxpayer was a resident of Oregon, the taxpayers entire adjusted gross income. (b) For the portion of the year in which the taxpayer was a nonresident, the taxpayers adjusted gross income derived from sources within this state, as determined under ORS 316.127. (2) For purposes of ORS 316.117, the adjusted gross income of a part-year resident with federal adjusted gross income that includes an item of income, gain, loss, deduction or credit from a pass-through entity shall include the sum of the following: (a) The total amount of the item that is taken into account in federal adjusted gross income, multiplied by the ratio of the number of days the taxpayer was a resident of Oregon during the tax year of the entity over the total number of days in the tax year of the entity; and (b) The total amount of the item that is taken into account in federal adjusted gross income and that is derived from or connected with sources within this state, as determined under ORS 316.127, multiplied by the ratio of the number of days the taxpayer was a nonresident of Oregon during the tax year of the entity over the total number of days in the tax year of the entity. (3) As used in subsection (2) of this section: (a) Pass-through entity means any entity that is recognized as a separate entity for federal income tax purposes, for which the owners are required to report income, gains, losses, deductions or credits from the entity for federal income tax purposes. (b) Tax year of the entity means the tax year of the pass-through entity that ends within the tax year of the taxpayer.
ORS Chapter 316 — Personal Income Tax

ORS 316.122. Separate or joint determination of income for spouses in a marriage. (1) If the federal taxable income of spouses in a marriage (one being a part-year resident and the other a nonresident) is determined on a joint federal return, their taxable income in this state shall be separately determined, unless they elect to file a joint return, in which case their tax on their joint income shall be determined in this state pursuant to ORS 316.037 (3). (2) If the federal taxable income of spouses in a marriage (one being a full-year resident and the other a part-year resident) is determined on a joint federal return, their taxable income in this state shall be separately determined, unless they elect to file a joint return, in which case their tax on their joint income shall be determined in this state pursuant to ORS 316.037 (2). (3) If the federal taxable income of spouses in a marriage (one being a full-year resident and the other a nonresident) is determined on a joint federal return, their taxable income in the state shall be separately determined, unless they elect to file a joint return, in which case their tax on their joint income shall be determined in this state pursuant to ORS 316.037 (3). (4) For purposes of computing the tax of spouses under this section, if one of the spouses is a full-year resident individual, then as used in ORS 316.037 (2) or (3), that spouses taxable income derived from Oregon sources is that spouses entire federal taxable income, 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. (5) The provisions of ORS 316.367 with respect to joint returns apply if both spouses are part-year residents or full-year nonresidents.
ORS Chapter 316 — Personal Income Tax

ORS 316.124. Determination of adjusted gross income of nonresident partner. (1) In determining the adjusted gross income of a nonresident partner of any partnership, there shall be included only that part derived from or connected with sources in this state of the partners distributive share of items of partnership income, gain, loss and deduction (or item thereof) entering into the federal adjusted gross income of the partner, as such part is determined under rules adopted by the Department of Revenue in accordance with the general rules in ORS 316.127. (2) In determining the sources of a nonresident partners income, no effect shall be given to a provision in the partnership agreement which: (a) Characterizes payments to the partner as being for services or for the use of capital, or allocated to the partner, as income or gain from sources outside this state, a greater proportion of the partners distributive share of partnership income or gain than the ratio of partnership income or gain from sources outside this state to partnership income or gain from all sources, except as authorized in subsection (4) of this section; or (b) Allocates to the partner a greater proportion of a partnership item of loss or deduction connected with sources in this state than the proportionate share of the partner, for federal income tax purposes, of partnership loss or deduction generally, except as authorized in subsection (4) of this section. (3) Any modification to federal taxable income described in this chapter that relates to an item of partnership income, gain, loss or deduction (or item thereof) shall be made in accordance with the partners distributive share, for federal income tax purposes of the item to which the modification relates, but limited to the portion of such item derived from or connected with sources in this state. (4) The department may, on application, authorize the use of such other methods of determining a nonresident partners portion of partnership items derived from or connected with sources in this state, and the modifications related thereto, as may be appropriate and equitable, on such terms and conditions as it may require. (5) A nonresident partners distributive share of items of income, gain, loss or deduction (or item thereof) shall be determined under ORS 314.714 (2). The character of partnership items for a nonresident partner shall be determined under ORS 314.714 (1). [1989 c.625 32 (enacted in lieu of 316.352)]
ORS Chapter 316 — Personal Income Tax

ORS 316.131. Credit allowed to nonresident for taxes paid to state of residence; exception. (1) A nonresident shall be allowed a credit against the taxes otherwise due under this chapter for income taxes imposed by and paid to the state of residence (not including any preference, alternative or minimum tax) on income taxable under this chapter, subject to the following conditions: (a) The credit shall be allowed only if the state of residence either: (A) Does not tax the income of residents of this state derived from sources within that state; or (B) Allows residents of this state a credit against income taxes imposed by that state on income for tax paid or payable under this chapter. (b) The credit may not be allowed for taxes paid to a state that allows its residents a credit against the taxes imposed by that state for income tax paid or payable under this chapter irrespective of whether its residents are allowed a credit against the taxes imposed by this chapter for income taxes paid to that state. (c) Credit shall be allowed only for the proportion of the taxes paid to the state of residence (not including preference, alternative or minimum taxes) as the adjusted gross income taxable under this chapter and also subject to taxes in the state of residence bears to the entire adjusted gross income upon which the taxes paid to the state of residence are imposed. (d) The credit may not exceed the proportion of the tax payable under this chapter that the modified adjusted gross income subject to tax in the state of residence and also taxable under this chapter bears to the entire modified adjusted gross income of the taxpayer. (2) For purposes of this section, the amount of income taxes paid to another state includes the taxpayers pro rata share of any taxes on, or according to, or measured by, income or profits paid or accrued that were paid by an S corporation. (3) Notwithstanding subsection (1) of this section, credit may not be allowed under this section for taxes paid by a nonresident on qualifying compensation. (4) 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) Qualifying compensation has the meaning given that term in section 1, chapter 559, Oregon Laws 2005. (c) State means a state, district, territory or possession of the United States.
ORS Chapter 316 — Personal Income Tax

ORS 316.137. Note: Section 43, chapter 913, Oregon Laws 2009, provides: Sec. 43. A credit may not be claimed under ORS 316.765 for tax years beginning on or after January 1, 2016.
ORS Chapter 316 — Personal Income Tax

ORS 316.146. [1989 c.893 6a; 1991 c.877 18; 1999 c.291 31; 2003 c.46 40; renumbered 315.619 in 2005] ADDITIONAL CREDITS (Costs in Lieu of Nursing Home Care)
ORS Chapter 316 — Personal Income Tax

ORS 316.148. Credit for expenses in lieu of nursing home care; limitation. (1) A credit against the taxes otherwise due under this chapter shall be allowed to an eligible taxpayer with respect to food, clothing, medical care and transportation expenses paid or incurred by the taxpayer during the taxable year on behalf of a qualified individual in order that the qualified individual is not placed or maintained in a nursing home unnecessarily. The amount of the credit shall be $250 or eight percent of the expenses paid or incurred during the taxable year, whichever is less. (2) No credit shall be allowed under this section for expenses paid or incurred for any period of time in which the qualified individual is a resident in a nursing home or is receiving authorized services as defined in ORS 410.410 from Oregon Project Independence. [1979 c.494 3; 2011 c.201 9] Note: Section 37, chapter 913, Oregon Laws 2009, provides: Sec. 37. A credit may not be claimed under ORS 316.148 for tax years beginning on or after January 1, 2016.
ORS Chapter 316 — Personal Income Tax

ORS 316.149. Evidence of eligibility for credit. Evidence of payments made or expenses incurred that form the basis of the credit allowed under ORS 316.147 to 316.149 shall be submitted to the Department of Revenue in accordance with any rules adopted by the department relative to the submission of evidence of such payments.
ORS Chapter 316 — Personal Income Tax

ORS 316.155. [1991 c.652 8; repealed by 1993 c.730 39 (315.604 enacted in lieu of 316.155 and 317.149)] (Retirement Income)
ORS Chapter 316 — Personal Income Tax

ORS 316.158. Effect upon ORS 316.157 of determination of invalidity; severability. (1) It is the intent of the Legislative Assembly that no part of ORS 316.157 be the law if any part of ORS 316.157 is held to be invalid or unconstitutional. However, no amended return or payment of additional taxes shall be required for any year prior to the year in which any part of ORS 316.157 is held to be invalid or unconstitutional by a court of last resort. (2) Except as provided in subsection (1) of this section, it is the intent of the Legislative Assembly that the provisions of this section and ORS 238.445,
ORS Chapter 316 — Personal Income Tax

ORS 316.160. [1953 c.304 18; 1965 c.26 3; repealed by 1969 c.493 99] COLLECTION OF TAX AT SOURCE OF PAYMENT (Generally)