Oregon Code § 316.687·Enacted ·Last updated March 01, 2026
Statute Text
Amount
in excess of standard deduction for child, if childs income included on parents
federal return; limitation.
There shall be added to federal taxable income of a parent who makes an
election under section 1(g)(7)(B) of the Internal Revenue Code any amount in
excess of the standard deduction allowed for a child under ORS 316.695 (8) but
not in excess of the amount described in section 1(g)(7)(B)(i) of the Internal
Revenue Code (twice the amount in effect for the taxable year under section
63(c)(5)(A) of the Internal Revenue Code). The addition under this section
shall be made for each child whose income is included in the taxable income of
the parent under section 1(g)(7)(B) of the Internal Revenue Code. [1989 c.625 §13;
1991 c.457 §7c; 1997 c.839 §23; 1999 c.917 §2]
Plain English Explanation
This Oregon statute addresses Amount
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.687
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Amount
. Read the full statute text above for details.
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