reglab/housing_qa huggingface dataset:
OR Rev Stat § 316.002 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.002 - Short title.

This chapter may be cited as the Personal Income Tax Act of 1969. [1969 c.493 §1; 1995 c.79 §164]
OR Rev Stat § 316.003 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.003 - Goals.

(1) The goals of the Legislative Assembly are to achieve for the people of this state a tax system that recognizes: (a) Fairness and equity as its basic values; and (b) That the total tax system should use seven guiding principles as measures by which to evaluate tax proposals. (2) Those guiding principles are: (a) Ability to pay; (b) Fairness; (c) Efficiency; (d) Even distribution; (e) The tax system should be equitable where the minimum aspects of a fair system are: (A) That it shields genuine subsistence income from taxation; (B) That it is not regressive; and (C) That it imposes approximately the same tax burden on all households earning the same income; (f) Adequacy; and (g) Flexibility. (3) To meet those goals of Oregon’s tax system, any tax must be considered in conjunction with the effects of all other taxes on Oregonians. [1991 c.457 §1a; 2017 c.315 §22] Note: 316.003 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 316 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 316.007 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.007 - Policy.

It is the intent of the Legislative Assembly, by the adoption of this chapter, insofar as possible, to: (1) Make the Oregon personal income tax law identical in effect to the provisions of the Internal Revenue Code relating to the measurement of taxable income of individuals, estates and trusts, modified as necessary by the state’s jurisdiction to tax and the revenue needs of the state; (2) Achieve this result by the application of the various provisions of the Internal Revenue Code relating to the definition of income, exceptions and exclusions therefrom, deductions (business and personal), accounting methods, taxation of trusts, estates and partnerships, basis, depreciation and other pertinent provisions relating to gross income as defined therein, modified as provided in this chapter, resulting in a final amount called "taxable income"; and (3) Impose a tax on residents of this state measured by taxable income wherever derived and to impose a tax on the income of nonresidents that is ascribable to sources within this state. [1969 c.493 §2; 1971 s.s. c.4 §1; 1987 c.293 §1; 1989 c.625 §1; 2003 c.46 §34]
OR Rev Stat § 316.012 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.012 - Terms have same meaning as in federal laws; federal law references.

Any term used in this chapter has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required or the term is specifically defined in this chapter. Except where the Legislative Assembly has provided otherwise, any reference in this chapter to the laws of the United States or to the Internal Revenue Code refers to the laws of the United States or to the Internal Revenue Code as they are amended and in effect: (1) On April 1, 2021; or (2) If related to the definition of taxable income, as applicable to the tax year of the taxpayer. [1969 c.493 §3; 1971 s.s. c.4 §2; 1975 c.672 §3; 1983 c.162 §59; 1985 c.802 §1; 1987 c.293 §2; 1989 c.625 §2; 1991 c.457 §1; 1993 c.726 §27; 1995 c.556 §1; 1997 c.839 §1; 1999 c.224 §7; 2001 c.660 §35; 2003 c.77 §14; 2005 c.519 §9; 2005 c.832 §27; 2007 c.614 §12; 2008 c.45 §13; 2009 c.5 §23; 2009 c.909 §§24,25; 2010 c.82 §§24,25; 2011 c.7 §23; 2012 c.31 §22; 2013 c.377 §22; 2014 c.52 §24; 2015 c.442 §16; 2016 c.33 §19; 2017 c.527 §20; 2018 c.101 §20; 2019 c.319 §20; 2021 c.456 §21]
OR Rev Stat § 316.013 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.013 - Determination of federal adjusted gross income.

Unless the context requires otherwise and notwithstanding ORS 316.012, whenever, in the calculation of Oregon taxable income, reference to the taxpayer’s federal adjusted gross income is required to be made, the taxpayer’s federal adjusted gross income shall be as determined under the provisions of the Internal Revenue Code as they may be in effect for the tax year of the taxpayer without any of the additions, subtractions or other modifications or adjustments required under this chapter and other laws of this state applicable to personal income taxation. [1985 c.802 §3a; 1999 c.580 §3; 2009 c.5 §29; 2009 c.909 §§31,32; 2010 c.82 §26]
OR Rev Stat § 316.014 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.014

[1985 c.802 §18; 1997 c.839 §2; 2003 c.77 §15; renumbered 316.028 in 2011]
OR Rev Stat § 316.018 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.018 - Application of Payment-in-Kind Tax Treatment Act of 1983.

The Payment-in-Kind Tax Treatment Act of 1983 (P.L. 98-4, as amended by section 1061 of P.L. 98-369) applies for purposes of determining Oregon taxable income under this chapter, notwithstanding that the Act is not part of the Internal Revenue Code. [1985 c.802 §42; 2003 c.46 §35]
OR Rev Stat § 316.021 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.021

[1985 c.802 §58; 1987 c.293 §3; renumbered 314.029 in 1993]
OR Rev Stat § 316.022 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.022 - General definitions.

As used in this chapter, unless the context requires otherwise: (1) "Department" means the Department of Revenue. (2) "Director" means the Director of the Department of Revenue. (3) "Individual" means a natural person, including aliens and minors. (4) A "nonresident" means an individual who is not a resident of this state. (5) "Part-year resident" means an individual taxpayer who changes status during a tax year from resident to nonresident or from nonresident to resident. (6) "Taxable income" means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. (7) "Taxpayer" means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. [1969 c.493 §§4,5,6,7,9 and 1969 c.520 §42b; 1985 c.141 §2; 1987 c.293 §4]
OR Rev Stat § 316.023 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.023

[1987 c.293 §§71,72,73; renumbered 314.033 in 1993]
OR Rev Stat § 316.024 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.024 - Application of federal law to determination of taxable income.

Section 243 of the Tax Reform Act of 1986 (P.L. 99-514) does not apply for purposes of determining taxable income under this chapter. [1987 c.293 §12a; 2003 c.46 §36]
OR Rev Stat § 316.026 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.026 - Charitable contributions or activities not to be used for domicile or resident status determination.

The Department of Revenue may not use the charitable contributions or activities of an individual or the individual’s spouse, whether performed inside or outside this state, for the purposes of determining the individual’s domicile or resident status under this chapter. [2018 c.52 §2]
OR Rev Stat § 316.027 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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 alien 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 alien 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 member’s 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. [1969 c.493 §8; 1987 c.158 §49; 1995 c.79 §165; 1999 c.1096 §1; 2015 c.701 §50]
OR Rev Stat § 316.028 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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]
OR Rev Stat § 316.029 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [2011 c.685 §2]
OR Rev Stat § 316.032 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1969 c.493 §10; 1985 c.802 §1a; 1987 c.293 §5; 1997 c.839 §3]
OR Rev Stat § 316.037 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1969 c.493 §11; 1975 c.674 §1; 1977 c.872 §1; 1979 c.649 §1; 1983 c.684 §23; 1985 c.141 §1; 1987 c.293 §6; 1991 c.457 §1b; 2001 c.660 §11; 2003 c.46 §37; 2009 c.746 §§1,2; 2019 c.122 §56]
OR Rev Stat § 316.042 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1969 c.493 §12; 1975 c.674 §2; 1987 c.293 §7; 1987 c.647 §10; 2015 c.629 §40]
OR Rev Stat § 316.047 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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 taxpayer’s 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. [1969 c.493 §13; 1987 c.293 §8]
OR Rev Stat § 316.048 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [Formerly 316.062; 1999 c.580 §4]
OR Rev Stat § 316.049 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.049

[1977 c.755 §2; renumbered 316.777]
OR Rev Stat § 316.050 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.050

[1977 c.553 §2; renumbered 316.783]
OR Rev Stat § 316.051 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.051

[1977 c.390 §2; renumbered 316.788]
OR Rev Stat § 316.052 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.052

[1977 c.390 §3; 1979 c.691 §2; renumbered 316.794]
OR Rev Stat § 316.053 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.053

[1977 c.390 §4; renumbered 316.799]
OR Rev Stat § 316.054 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1985 c.154 §2; 1997 c.839 §4]
OR Rev Stat § 316.056 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 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. [1987 c.293 §23b; 1989 c.988 §1; 2007 c.783 §126; 2015 c.548 §5]
OR Rev Stat § 316.057 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.057

[1977 c.872 §8; renumbered 316.806]
OR Rev Stat § 316.058 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.058

[1977 c.872 §9; renumbered 316.812]
OR Rev Stat § 316.059 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.059

[1977 c.872 §10; renumbered 316.818]
OR Rev Stat § 316.061 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.061

[1979 c.887 §2; renumbered 316.824]
OR Rev Stat § 316.062 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.062

[1969 c.493 §14; renumbered 316.048]
OR Rev Stat § 316.063 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.063

[1979 c.887 §§3,4; renumbered 316.832]
OR Rev Stat § 316.064 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.064

[1979 c.707 §2; renumbered 316.838]
OR Rev Stat § 316.067 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.067

[1969 c.493 §15; 1971 c.686 §12; 1971 c.736 §1; 1973 c.1 §1; 1973 c.88 §1; 1973 c.402 §18; 1973 c.753 §3; 1977 c.784 §1; 1979 c.414 §5; 1979 c.436 §1; 1979 c.579 §7; 1983 c.381 §1; renumbered 316.680]
OR Rev Stat § 316.068 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 316 - Personal Income Tax|Section 316.068

[1975 c.672 §§2,2a,10b,13; subsection (7) enacted as 1975 c.650 §2; 1977 c.795 §10; 1977 c.872 §12; 1978 c.9 §1; 1979 c.240 §1; 1979 c.436 §6; 1981 c.679 §1; 1981 c.896 §1; 1983 c.684 §6; renumbered 316.695]