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Oregon Revised Statutes Revenue and Taxation § 317.322

Current as of January 01, 2023 | Updated by Findlaw Staff

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 taxpayer's federal return for the tax year; and

(2) The taxpayer claims the credit allowed under ORS 315.610 for the tax year.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 317.322 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-317-322/

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