reglab/housing_qa huggingface dataset:
OR Rev Stat § 316.069 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.069

[1981 c.778 §34; renumbered 316.744]
OR Rev Stat § 316.071 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.071

[1981 c.801 §2; renumbered 316.690]
OR Rev Stat § 316.072 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.072

[1969 c.467 §6; 1979 c.376 §1; 1981 c.705 §1; renumbered 316.685]
OR Rev Stat § 316.077 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.077

[1969 c.493 §16; renumbered 316.697]
OR Rev Stat § 316.079 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [2009 c.913 §41]
OR Rev Stat § 316.080 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.080

[1953 c.304 §12; renumbered 316.475]
OR Rev Stat § 316.081 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.081

[1973 c.503 §15; 1975 c.705 §11; 1981 c.502 §1; renumbered 316.844]
OR Rev Stat § 316.083 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.083

[1977 c.666 §35; 1995 c.556 §2; renumbered 316.845 in 2005]
OR Rev Stat § 316.085 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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 individual’s taxable year begins, the credit amount applicable to such individual for such individual’s 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 taxpayer’s 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 taxpayer’s 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. [1985 c.345 §§2,3; 1987 c.293 §13; 1991 c.457 §2a; 1997 c.839 §8; 1999 c.90 §9; 2001 c.660 §12; 2007 c.843 §63; 2013 s.s. c.5 §2]
OR Rev Stat § 316.087 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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 taxpayer’s 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. [2009 c.913 §40]
OR Rev Stat § 316.099 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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 child’s 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. [2009 c.913 §39; 2015 c.701 §16; 2021 c.525 §1]
OR Rev Stat § 316.102 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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, 2026. (2) The amendments to ORS 316.102 by section 49 of this 2019 Act apply to tax years beginning on or after January 1, 2020, and before January 1, 2026. [2009 c.913 §34; 2013 c.750 §7; 2019 c.579 §48]
OR Rev Stat § 316.109 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1979 c.579 §2; 1981 c.705 §2; 1995 c.54 §10; 2001 c.114 §36]
OR Rev Stat § 316.117 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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 taxpayer’s 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. [1969 c.493 §21; 1971 c.672 §1; 1973 c.269 §1; 1975 c.672 §5; 1977 c.872 §5; 1981 c.801 §4; 1983 c.684 §15; 1985 c.141 §5; 1987 c.293 §17; 1999 c.580 §5]
OR Rev Stat § 316.118 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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 316.127 (5). (2) In determining the pro rata share of S corporation income of a nonresident shareholder, there shall be included only that part derived from or connected with sources in this state of the shareholder’s distributive share of items of S corporation income, gain, loss and deduction (or item thereof) entering into the federal adjusted gross income of the shareholder, as such part is determined under rules adopted by the Department of Revenue in accordance with the general rules under ORS 316.127. (3) Any modifications, additions or subtractions to federal taxable income described in this chapter that relates to an item of S corporation income, gain, loss or deduction (or item thereof) shall be made in accordance with the shareholder’s pro rata share, for federal income tax purposes of the item to which the modification, addition or subtraction relates, but limited to the portion of such item derived from or connected with sources in this state. (4) A nonresident shareholder’s pro rata share of items of income, gain, loss or deduction (or item thereof) shall be determined under ORS 314.763 (1). The character of shareholder items for a nonresident shareholder shall be determined under ORS 314.763 (2). [1989 c.625 §52; 1991 c.877 §11]
OR Rev Stat § 316.119 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.119 - Proration of part-year resident’s 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 taxpayer’s entire adjusted gross income. (b) For the portion of the year in which the taxpayer was a nonresident, the taxpayer’s 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. [1993 c.726 §31; 2005 c.55 §1]
OR Rev Stat § 316.122 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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 spouse’s taxable income derived from Oregon sources is that spouse’s 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. [1969 c.493 §22; 1985 c.802 §8; 1987 c.647 §3; 1999 c.580 §6; 2015 c.629 §42]
OR Rev Stat § 316.124 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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 partner’s 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 partner’s 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 partner’s 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 partner’s 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 partner’s 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 partner’s 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)]