Oregon § 316.758 Additional personal exemption credit for persons with severe disabilities; income limitation

Oregon Statutes

§ 316.758 — Additional personal exemption credit for persons with severe disabilities; income limitation

Oregon § 316.758

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.758 (Additional personal exemption credit for persons with severe disabilities; income limitation) 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. § 316.758 (2026).

Text

(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.

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(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.