Oregon Revised Statutes Revenue and Taxation § 316.758

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 has a severe disability at the close of the taxable year. The amount of the credit allowed for the tax year shall be calculated as provided in ORS 316.085, except that the amount may not be reduced on the basis of income under ORS 316.085 (5).