Oregon § 316.847 National service educational award

Oregon Statutes

§ 316.847 — National service educational award

Oregon § 316.847

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.847 (National service educational award) 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. § 316.847 (2026).

Text

(1)There shall be subtracted from federal taxable income amounts received as a national service educational award under 42 U.S.C. 12602, following completion of the required term of service in 42 U.S.C. 12593(b).

(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 as a national service educational award under 42 U.S.C. 12602, following completion of the required term of service in 42 U.S.C. 12593(b).
(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.