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Current as of January 01, 2023 | Updated by Findlaw Staff
(1) In addition to the personal exemption credit allowed by this chapter for state personal income tax purposes, there shall be allowed an additional personal exemption credit for the taxpayer if the taxpayer:
(a) Has a severe disability at the close of the taxable year; and
(b) Has federal adjusted gross income that does not exceed $100,000 for the tax year.
(2) The amount of the credit shall be equal to the amount allowed as the personal exemption credit for the taxpayer for state personal income tax purposes for the tax year.
Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 316.758 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-316-758-nr2/
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