Oregon Revised Statutes Chapter 316 § 316.054 — Social
Oregon Revised Statutes Chapter 316 ·
Oregon Code § 316.054·Enacted ·Last updated March 01, 2026
Statute Text
Social
Security benefits to be subtracted from federal taxable income.
In addition to the other
modifications to federal taxable income contained in this chapter, there shall
be subtracted from federal taxable income the amount of any Social Security
benefits, as defined in section 86 of the Internal Revenue Code (Title II
Social Security or tier 1 railroad retirement benefits) included in gross
income for federal income tax purposes under section 86 of the Internal Revenue
Code. [1985 c.154 §2; 1997 c.839 §4]
Plain English Explanation
This Oregon statute addresses Social
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.054
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Social
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 316.054. Use this format in legal documents and court filings.
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