reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 315 - Personal and Corporate Income or Excise Tax Credits › Section 315.624 - Medical care to residents of Oregon Veterans’ Home.

(1) A resident or nonresident individual physician licensed under ORS chapter 677 who is engaged in the practice of medicine qualifies for an annual credit against the taxes that are otherwise due under ORS chapter 316 if the physician provides medical care to residents of an Oregon Veterans’ Home, as defined in ORS 408.362.
(2) The amount of the credit allowed under this section shall be equal to the lesser of:
(a) $1,000 for every eight residents to whom the physician provides care at an Oregon Veterans’ Home; or
(b) $5,000.
(3) The credit allowed under this section may not exceed the tax liability of the taxpayer for the tax year, and a credit allowed under this section that is unused may not be carried forward to a succeeding tax year.
(4) A nonresident shall be allowed the credit described in this section in the proportion provided in ORS 316.117. 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) In order to qualify for the tax credit allowed under this section, the physician claiming the credit must obtain a letter from the Oregon Veterans’ Home at which the physician provided care to residents, confirming that the physician missed no more than five percent of the physician’s scheduled visits with residents of the home during the tax year, and must retain the letter with the physician’s tax records.
(6) In the case of a shareholder of a corporation or a member of a partnership, only the care provided by the individual shareholder or partner shall be considered, and the full amount of the credit shall be allowed to each shareholder or partner who qualifies in an individual capacity.
(7) The Director of Veterans’ Affairs shall assist the Department of Revenue in determining if a taxpayer claiming a credit under this section qualifies for the credit and shall provide information if required by ORS 315.058 to the Department of Revenue about all physicians to whom the Oregon Veterans’ Home has issued letters as provided under subsection (5) of this section.
(8) The director may order the suspension or revocation of a certificate issued under this section, as provided in ORS 315.061. [2007 c.843 §3; 2019 c.224 §8; 2019 c.483 §20]
Note:
Section 9 (1), chapter 843, Oregon Laws 2007, provides:
Sec. 9.
(1) ORS 315.624 applies to tax years beginning on or after January 1, 2008, and before January 1, 2028. [2007 c.843 §9; 2009 c.913 §52(1); 2015 c.701 §12(1); 2021 c.525 §17(1)]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 315 - Personal and Corporate Income or Excise Tax Credits › Section 315.628 - Health care services under TRICARE contract.

(1) A health care provider who enters into a contract for the first time on or after January 1, 2007, to provide health care services permitted under a TRICARE contract to patients enrolled in the TRICARE military health care system shall be allowed a one-time credit against taxes otherwise due under ORS chapter 316 in the amount of $2,500.
(2) A health care provider who has a contract to provide health care services permitted under a TRICARE contract to patients enrolled in the TRICARE military health care system shall be allowed a credit each tax year against taxes otherwise due under ORS chapter 316 in the amount of $1,000 if the health care provider actively participates in the TRICARE military health care system and each tax year provides health care services to at least 10 patients enrolled in the TRICARE military health care system. A health care provider who serves patients in a rural community, as defined by the Office of Rural Health, may provide health care services to fewer than 10 patients in a tax year and qualify for the credit.
(3) A health care provider may not receive a credit under subsections (1) and (2) of this section in the same tax year.
(4) A nonresident shall be allowed a credit under this section in the proportion provided in ORS 316.117. 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. [2007 c.843 §5]
Note:
Section 8, chapter 843, Oregon Laws 2007, provides:
Sec. 8.
ORS 315.628 and 315.631 apply to tax years beginning on or after January 1, 2008, and before January 1, 2016. [2007 c.843 §8; 2009 c.913 §51]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 315 - Personal and Corporate Income or Excise Tax Credits › Section 315.631 - Certification of health care providers; reports.

(1) The Office of Rural Health shall establish criteria for certifying health care providers as eligible for a tax credit authorized by ORS 315.628 or a deduction from federal taxable income under ORS 316.680. Upon finding that a health care provider meets the eligibility criteria established by the office, the office shall certify the provider for a tax credit under ORS 315.628 or the tax deduction under ORS 316.680. The office may issue no more than:
(a) 500 certifications for tax years beginning on or after January 1, 2008, and before January 1, 2009;
(b) 1,000 certifications for tax years beginning on or after January 1, 2009, and before January 1, 2010;
(c) 1,500 certifications for tax years beginning on or after January 1, 2010, and before January 1, 2011; and
(d) 2,000 certifications for tax years beginning on or after January 1, 2011, and before January 1, 2012.
(2) Prior to October 1 of each year, the office shall report to the legislative interim committees on revenue regarding the number of health care providers who qualify for the tax credit under ORS 315.628 (2).
(3) Prior to December 31 of each year, the administrator of the TRICARE contracts with health care providers who provide health care services to patients in Oregon shall make a report to the office regarding the number of patients that each health care provider has contracted to provide health care services. [2007 c.843 §6; 2008 c.3 §1]
Note:
See note under 315.628.
Note:
315.631 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 315 - Personal and Corporate Income or Excise Tax Credits › Section 315.640 - University venture development fund contributions.

(1) There shall be allowed a credit against the taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318, based on amounts contributed in the tax year to a university venture development fund established under ORS 350.550, to the extent the university that established the fund issued a tax credit certificate to the taxpayer.
(2) The total amount of the credit allowed to a taxpayer shall equal 60 percent of the contribution amount stated on the tax credit certificate, but may not exceed $600,000.
(3) The credit allowed under this section in any one tax year may not exceed the tax liability of the taxpayer for the tax year.
(4) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular year may be carried forward and offset against the taxpayer’s 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, but may not be carried forward for any tax year thereafter.
(5) In the case of a credit allowed under this section for purposes of ORS chapter 316:
(a) A nonresident shall be allowed the credit in the same manner and subject to the same limitations as a resident. However, the credit shall be prorated using the proportion provided in ORS 316.117.
(b) If a change in the tax year of a taxpayer occurs as described in ORS 314.085 or if the Department of Revenue terminates the taxpayer’s tax year under ORS 314.440, the credit 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 shall be determined in a manner consistent with ORS 316.117.
(6) A taxpayer claiming a credit under this section shall add to federal taxable income for Oregon tax purposes any amount that is deducted for federal tax purposes and that also serves as the basis for the credit allowed under this section.
(7) All universities that issue tax credit certificates under this section shall provide information to the Department of Revenue about all taxpayers that are eligible for a tax credit under this section, if required by ORS 315.058. [Formerly 315.521]
Note:
Section 27, chapter 913, Oregon Laws 2009, provides:
Sec. 27.
A credit may not be claimed under ORS 315.640 if the initial tax year in which the credit would otherwise be allowed begins on or after January 1, 2030. [2009 c.913 §27; 2013 c.750 §43; 2016 c.31 §1; 2021 c.525 §4; 2023 c.490 §15]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 315 - Personal and Corporate Income or Excise Tax Credits › Section 315.646 - Funding in lieu of tax credit certification.

(1) In lieu of the issuance of certifications for tax credit under ORS 315.643 by the Higher Education Coordinating Commission, the Legislative Assembly may, no later than 30 days prior to the end of each fiscal year, appropriate to the commission for deposit into the Opportunity Grant Fund established under ORS 348.266 an amount equal to the total amount that would otherwise be certified for tax credits during the upcoming fiscal year, based on the amount of contributions and accompanying applications for credit received by the commission during the fiscal year.
(2) If the Legislative Assembly makes the election allowed in subsection (1) of this section:
(a) Any contributions to the Opportunity Grant Fund made for the upcoming fiscal year and for which an application for a credit under ORS 315.643 is pending shall, at the request of the taxpayer, be refunded by the commission; and
(b) A credit under ORS 315.643 may not be claimed for any contribution made during the current fiscal year. [2018 c.108 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 315 - Personal and Corporate Income or Excise Tax Credits › Section 315.653 - Forfeiture of prior tax relief; disallowed withdrawal or distribution.

(1) As provided in subsection (2) of this section, prior tax relief afforded a taxpayer by virtue of the credit allowed under ORS 315.650 shall be forfeited if any of the following are taken:
(a) A nonqualified withdrawal from an account, as defined in ORS 178.300;
(b) A withdrawal from a savings network account for higher education established under ORS 178.300 to 178.360 to pay expenses in connection with enrollment or attendance at an elementary or secondary school; or
(c) A distribution from an ABLE account that is not a qualified disability expense of the designated beneficiary as provided in ORS 178.375 and 178.380 and rules adopted by the Oregon 529 Savings Board.
(2) A taxpayer shall report the amount of a disallowed withdrawal or distribution in the tax year in which it is taken, and shall remit the taxes due as a result of the forfeited credit. The Department of Revenue shall by rule determine the calculation of forfeited credit amounts.
(3) If a taxpayer does not report a disallowed withdrawal or distribution in the tax year that it is taken, and notwithstanding ORS 314.410, the department shall proceed to collect those taxes, including penalties and interest, not paid by the taxpayer as a result of the tax credit allowed the taxpayer. [2019 c.579 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 315 - Personal and Corporate Income or Excise Tax Credits › Section 315.675 - Trust for Cultural Development Account contributions.

(1) As used in this section, "cultural organization" means an entity that is:
(a) Exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code; and
(b) Organized primarily for the purpose of producing, promoting or presenting the arts, heritage, programs and humanities to the public or organized primarily for identifying, documenting, interpreting and preserving cultural resources.
(2) A taxpayer shall be allowed a credit against the taxes otherwise due under ORS chapter 316 for amounts contributed during the tax year to the Trust for Cultural Development Account established under ORS 359.405.
(3) A taxpayer that is a corporation shall be allowed a credit against the taxes otherwise due under ORS chapter 317 or 318 for amounts contributed during the tax year to the Trust for Cultural Development Account established under ORS 359.405.
(4) The credit is allowable under this section only to the extent the taxpayer has contributed an equal amount to an Oregon cultural organization during the tax year.
(5) The amount of the credit shall equal 100 percent of the amount contributed to the Trust for Cultural Development Account, but may not exceed the lesser of the tax liability of the:
(a) Taxpayer under ORS chapter 316 for the tax year, or $1,000 for a taxpayer filing a joint return or $500 for a taxpayer filing any other type of return.
(b) Taxpayer that is a corporation under ORS chapter 317 or 318 for the tax year or $2,500.
(6) The credit allowed under this section may not be carried over to another tax year.
(7) The credit allowed under this section is in addition to any charitable contribution deduction allowable to the taxpayer.
(8) In the case of a credit allowed under this section for purposes of ORS chapter 316:
(a) A nonresident shall be allowed the credit under this section in the proportion provided in ORS 316.117.
(b) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed under this section shall be determined in a manner consistent with ORS 316.117.
(c) Spouses in a marriage who file separate returns for a taxable year may each claim a share of the tax credit that would have been allowed on a joint return in proportion to the contribution of each.
(d) 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 under this section shall be prorated or computed in a manner consistent with ORS 314.085. [2001 c.954 §18; 2015 c.629 §39; 2019 c.579 §19]
Note:
Section 19, chapter 954, Oregon Laws 2001, provides:
Sec. 19.
ORS 315.675 applies to tax years beginning on or after January 1, 2002, and before January 1, 2028. [2001 c.954 §19; 2009 c.913 §35; 2013 c.750 §8; 2019 c.579 §18; 2023 c.490 §8]
2023 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.
2023 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]
2023 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 December 31, 2022; 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; 2022 c.83 §21; 2023 c.171 §21]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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 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 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; 2022 c.97 §8]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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)]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 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 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) 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 taxpayer’s 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 316.078 for tax years beginning on or after January 1, 2016. [2009 c.913 §44]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 316 - Personal Income Tax › Section 316.097

[See 316.480; 1973 c.831 §8; 1977 c.795 §11; 1977 c.866 §10; 1979 c.691 §6; 1981 c.408 §1; 1983 c.637 §6; 1987 c.596 §2; 1989 c.802 §2; 1991 c.877 §6; repealed by 1993 c.730 §29 (315.304 enacted in lieu of 316.097 and 317.116)]