ORS § 316.079
Current through 2024 Regular Session legislation
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.
ORS 316.079
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]