ORS 316.758

Known as the Personal Income Tax Act

The act spans §§ 316–316 (474 sections).

Applied in 1 court decision — leading case Bladorn v. Department of Revenue (1988)

Most recently applied in Bladorn v. Department of Revenue (December 1988)

Formerly 316.136; 1985 c.345 §10; 1987 c.293 §28; 2007 c.70 §86; 2014 c.114 §9; 2015 c.701 §15

(1) In addition to the personal exemption credit allowed by this chapter for state personal income tax purposes, there shall be allowed an additional personal exemption credit for the taxpayer if the taxpayer:

(a) Has a severe disability at the close of the taxable year; and

(b) Has federal adjusted gross income that does not exceed $100,000 for the tax year.

(2) The amount of the credit shall be equal to the amount allowed as the personal exemption credit for the taxpayer for state personal income tax purposes for the tax year.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.