Chapter 316 — Chapter 316
474 sections in this chapter.
ORS 316.064 [1979 c.707 §2; renumbered 316.838]
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[Repealed or reserved.]
ORS 316.065 [1953 c.304 §10; repealed by 1959 c.593 §14 (referred and rejected); repealed by 1963 c.627 §23 (referred and rejected); repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.066 [1973 c.753 §2; repealed by 1979 c.414 §7]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 316.069 [1981 c.778 §34; renumbered 316.744]
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[Repealed or reserved.]
ORS 316.070 [1953 c.304 §13; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.071 [1981 c.801 §2; renumbered 316.690]
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[Repealed or reserved.]
ORS 316.072 [1969 c.467 §6; 1979 c.376 §1; 1981 c.705 §1; renumbered 316.685]
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[Repealed or reserved.]
ORS 316.073 [1975 c.672 §12; repealed by 1991 c.457 §24]
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[Repealed or reserved.]
ORS 316.074 [1973 c.475 §§2,3; 1975 c.672 §4; 1997 c.839 §5; repealed by 2013 c.176 §7]
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[Repealed or reserved.]
ORS 316.075 [1953 c.304 §11; 1953 c.522 §4; 1959 c.593 §3 (referred and rejected); 1963 c.627 §5 (referred and rejected); repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.076 [1973 c.644 §6; 1979 c.699 §1; repealed by 2013 c.176 §7]
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[Repealed or reserved.]
ORS 316.077 [1969 c.493 §16; renumbered 316.697]
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CREDITS
ORS 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
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______________________________________________________________________________ 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 …
ORS 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]
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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]
ORS 316.080 [1953 c.304 §12; renumbered 316.475]
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[Repealed or reserved.]
ORS 316.081 [1973 c.503 §15; 1975 c.705 §11; 1981 c.502 §1; renumbered 316.844]
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[Repealed or reserved.]
ORS 316.082 Credit for taxes paid another state; rules. (1) A resident individual shall be allowed a credit against the tax otherwise due under this chapter for the amount of any income tax imposed on the individual, or on an Oregon S corporation or Oregon partnership of which the individual is a member (to the extent of the individual’s pro rata share of the S corporation or distributive share of the partnership), for the tax year by another state on income derived from sources therein and that is also subject to tax under this chapter
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(2) The credit provided under this section shall not exceed the proportion of the tax otherwise due under this chapter that the amount of the modified adjusted gross income of the taxpayer derived from sources in the other state bears to the entire modified adjusted gross income …
ORS 316.083 [1977 c.666 §35; 1995 c.556 §2; renumbered 316.845 in 2005]
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[Repealed or reserved.]
ORS 316.084 [1981 c.720 §16; 1983 c.684 §10; 1991 c.877 §1; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
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[Repealed or reserved.]
ORS 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
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(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 …
ORS 316.086 [1979 c.733 §2; 1983 c.684 §11; 1989 c.880 §12; repealed by 1995 c.746 §22]
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[Repealed or reserved.]
ORS 316.087 Credit for the elderly or permanently and totally disabled. (1) A resident individual shall be allowed a credit against the tax otherwise due under this chapter in an amount equal to 40 percent of the credit for the elderly or the permanently and totally disabled allowable pursuant to section 22 of the Internal Revenue Code, notwithstanding the limitation imposed by section 26 of the Internal Revenue Code
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(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 …
ORS 316.088 [1977 c.811 §2; 1979 c.534 §1; 1981 c.894 §1; 1983 c.684 §13; 1989 c.648 §64; repealed by 1991 c.877 §41]
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[Repealed or reserved.]
ORS 316.089 [1977 c.852 §2; 1979 c.622 §2; 1985 c.521 §3; repealed by 1993 c.730 §15 (315.154 enacted in lieu of 316.089)]
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[Repealed or reserved.]
ORS 316.090 Credit for manufactured dwelling park closure. (1) As used in this section
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(a) “Household” means the taxpayer, the spouse of the taxpayer and all other persons residing in the manufactured dwelling during any part of the calendar year for which a credit is claimed. (b) “Manufactured dwelling” has the meaning given that term in ORS 446.003. (c) “Manufact…
ORS 316.091 [1977 c.852 §3; 1979 c.622 §3; 1985 c.630 §1; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
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[Repealed or reserved.]
ORS 316.092 [1969 c.493 §19; repealed by 1973 c.402 §30]
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[Repealed or reserved.]
ORS 316.093 [1977 c.839 §8; 1979 c.412 §5a; repealed by 1987 c.769 §20]
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[Repealed or reserved.]
ORS 316.094 [1979 c.578 §7; 1985 c.749 §1; 1987 c.605 §1; 1989 c.887 §1; 1991 c.714 §6; 1991 c.877 §2; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
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[Repealed or reserved.]
ORS 316.095 [1987 c.890 §§2,3; 1989 c.953 §1; 1991 c.781 §1; 1995 c.54 §8; 2003 c.46 §38; repealed by 2011 c.83 §15]
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[Repealed or reserved.]
ORS 316.096 [1987 c.591 §13; 1989 c.381 §§8,11,14; 1991 c.877 §§3,4,5; 1991 c.916 §§14,16,17; 1993 c.18 §§77,78,79; repealed by 1997 c.170 §33]
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[Repealed or reserved.]
ORS 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)]
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[Repealed or reserved.]
ORS 316.098 [1985 c.438 §2; 1991 c.877 §9; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
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[Repealed or reserved.]
ORS 316.099 Credit for early intervention services for child with disability; income limitation; rules of State Board of Education. (1) As used in this section, unless the context requires otherwise
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(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 impaire…
ORS 316.102 Credit for political contributions. (1) A credit against taxes shall be allowed for voluntary contributions in money made in the taxable year
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(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 lo…
ORS 316.103 [1985 c.684 §12; 1989 c.765 §1; 1989 c.958 §10; 1991 c.877 §7; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)]
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[Repealed or reserved.]
ORS 316.104 [1987 c.911 §8b; 1991 c.877 §8; repealed by 1993 c.730 §37 (315.504 enacted in lieu of 316.104 and 317.140)]
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[Repealed or reserved.]
ORS 316.105 [1953 c.304 §14; 1953 c.552 §5; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.106 [1967 c.274 §7; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.107 [1969 c.493 §20; 1973 c.402 §19; 1985 c.802 §7; repealed by 1993 c.730 §3 (315.054 enacted in lieu of 316.107)]
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[Repealed or reserved.]
ORS 316.108 [1967 c.118 §2; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.109 Credit for tax by another jurisdiction on sale of residential property; rules. (1) If gain on the sale of residential property is taxed under this chapter, the adjusted basis of the property for purposes of this chapter shall be the same as its adjusted basis for federal income tax purposes
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(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 subjec…
ORS 316.110 [1953 c.304 §15; 1953 c.552 §6; 1957 c.582 §1; 1961 c.506 §1; 1963 c.253 §1; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.111 [1965 c.360 §2; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.112 [1959 c.211 §2; 1963 c.627 §5 (referred and rejected); repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.113 [1967 c.61 §2; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.114 [1967 c.449 §2; repealed by 1969 c.493 §99]
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[Repealed or reserved.]
ORS 316.115 [1953 c.304 §16; 1959 c.555 §1; subsection (4) derived from 1959 c.555 §2; repealed by 1969 c.493 §99]
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[Repealed or reserved.]