Oregon Revised Statutes Chapter 317 § 317.322 — Addition of long term care insurance premiums if credit is claimed
Oregon Revised Statutes Chapter 317 ·
Oregon Code § 317.322·Enacted ·Last updated March 01, 2026
Statute Text
Addition of long term care insurance premiums if credit is claimed.
The amount of any long term care
insurance premiums paid or incurred by a taxpayer during the tax year shall be
added to taxable income if:
(1) The amount is
taken into account as a deduction on the taxpayers federal return for the tax
year; and
(2) The taxpayer
claims the credit allowed under ORS 315.610 for the tax year. [1999 c.1005 §5]
Plain English Explanation
This Oregon statute addresses Addition of long term care insurance premiums if credit is claimed. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 317.322
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Addition of long term care insurance premiums if credit is claimed. 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 § 317.322. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.