There is a newer version of the Oregon Revised Statutes
2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 316 - Personal Income Tax
Section 316.079 - Credit for certain disabilities.
OR Rev Stat § 316.079 (2015) What's This?
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. [1973 c.120 §2]
Note: 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]
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