Oregon § 316.752 Definitions for ORS 316.752 to 316.771

Oregon Statutes

§ 316.752 — Definitions for ORS 316.752 to 316.771

Oregon § 316.752

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.752 (Definitions for ORS 316.752 to 316.771) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 316.752 (2026).

Text

For purposes of ORS 316.752 to 316.771:

(1)A person has a “severe disability” if the person:

(a)Has lost the use of one or more lower extremities;

(b)Has lost the use of both hands;

(c)Is disabled as that term is defined in section 72(m)(7) of the Internal Revenue Code, to a degree that the person is unable to engage in any substantial gainful activity; or

(d)Has a physical or mental condition that limits the abilities of the person to earn a living, maintain a household or provide personal transportation for the person without employing orthopedic or medical equipment or outside help.

(2)“Orthopedic or medical equipment” includes, but is not limited to, wheelchairs, braces, prostheses or special crutches.

(3)“Outside help” includes, but is not limited to, unrelated individuals whom

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For purposes of ORS 316.752 to 316.771:
(1) A person has a “severe disability” if the person:
(a) Has lost the use of one or more lower extremities;
(b) Has lost the use of both hands;
(c) Is disabled as that term is defined in section 72(m)(7) of the Internal Revenue Code, to a degree that the person is unable to engage in any substantial gainful activity; or
(d) Has a physical or mental condition that limits the abilities of the person to earn a living, maintain a household or provide personal transportation for the person without employing orthopedic or medical equipment or outside help.
(2) “Orthopedic or medical equipment” includes, but is not limited to, wheelchairs, braces, prostheses or special crutches.
(3) “Outside help” includes, but is not limited to, unrelated individuals whom the taxpayer with a severe disability employs to keep house, maintain the house or yard, or to transport the taxpayer.