Oregon § 316.846 Scholarship awards used for housing expenses

Oregon Statutes

§ 316.846 — Scholarship awards used for housing expenses

Oregon § 316.846

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.846 (Scholarship awards used for housing expenses) 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. § 316.846 (2026).

Text

(1)There shall be subtracted from federal taxable income amounts received from a scholarship awarded to the taxpayer or a dependent of the taxpayer that are used for housing expenses of the scholarship recipient at the time the scholarship recipient is attending an accredited community college, college, university or other institution of higher education.

(2)A subtraction may not be allowed under this section if the amounts described in subsection (1) of this section:

(a)Are not included in the taxpayer’s federal gross income for the tax year; or

(b)Are taken into account as a deduction on the taxpayer’s federal income tax return for the tax year.

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(1) There shall be subtracted from federal taxable income amounts received from a scholarship awarded to the taxpayer or a dependent of the taxpayer that are used for housing expenses of the scholarship recipient at the time the scholarship recipient is attending an accredited community college, college, university or other institution of higher education.
(2) A subtraction may not be allowed under this section if the amounts described in subsection (1) of this section:
(a) Are not included in the taxpayer’s federal gross income for the tax year; or
(b) Are taken into account as a deduction on the taxpayer’s federal income tax return for the tax year.