Oregon Revised Statutes Revenue and Taxation § 316.792

(a) “Armed Forces of the United States” means all regular and reserve components of the United States Army, Navy, Air Force, Marine Corps and Coast Guard and other uniformed services under the orders of the President of the United States.

(b) “Military pay” means pay for active duty, inactive duty, training and reserve component duty, including state active duty, and any other compensation, other than retirement pay or pension, paid by the Armed Forces of the United States to a member of the Armed Forces of the United States.

(c) “Reserve component duty” includes duty performed as a member of the reserve components that is not federal active duty.

(d) “Reserve components” includes all National Guard and reserve departments of the Armed Forces of the United States.

(e) “Uniformed services” includes the commissioned corps of the National Oceanic and Atmospheric Administration and the United States Public Health Service.

(a) Service performed outside this state in the year of initial draft or enlistment or in the year of discharge.

(b) Service performed outside this state during any month beginning on or after August 1, 1990, and before the date designated by the President of the United States as the date of termination of combatant activities in the Persian Gulf Desert Shield area.

(c) Service by a member of the reserve components, if:

(d) Service not otherwise qualified for a subtraction under paragraphs (a) to (c) of this subsection, not to exceed $6,000 per year.