Oregon Code § 316.079·Enacted ·Last updated March 01, 2026
Statute Text
Credit
for certain disabilities.
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]
Plain English Explanation
This Oregon statute addresses Credit
. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.079
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Credit
. 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 § 316.079. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.