2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 316
316.791 Compensation for active duty military service.
Compensation, including death gratuity and other qualified military benefits described in section 134 of the Internal Revenue Code, received by a member of the Oregon National Guard, the military reserve forces or the organized militia of any other state or territory of the United States is exempt from taxation under this chapter, if:
(1) The compensation is attributable to military service performed when the taxpayer is away from the home of the taxpayer overnight;
(2) The taxpayer is required to be away from home overnight in order to perform the service described in subsection (1) of this section; and
(3) The service described in subsection (1) of this section is of a duration of at least three consecutive weeks, although the consecutive weeks of service need not be in the same tax year. [2005 c.519 12; 2007 c.605 1]
(Exemption for Certain Sales or Closures of Manufactured Dwelling Parks)
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