Oregon Statutes 316.765 – Additional personal exemption credit for spouse of person with severe disability; conditions
(1) An additional personal exemption credit in the same amount as allowed under ORS § 316.758 for a taxpayer with a severe disability shall be allowed for the spouse of the taxpayer if a separate return is made by the taxpayer, and if the spouse:
Terms Used In Oregon Statutes 316.765
- Dependent: A person dependent for support upon another.
- Taxpayer: means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. See Oregon Statutes 316.022
(a) Has a severe disability;
(b) Has no gross income for the calendar year in which the taxable year of the taxpayer begins; and
(c) Is not the dependent of another taxpayer.
(2) In the case of a joint return, each spouse who has a severe disability shall be allowed the additional credit in the amount provided under ORS § 316.758 if the spouse otherwise qualifies under this section.
(3) For purposes of this section, the determination of whether the spouse has a severe disability shall be made as of the close of the taxable year of the taxpayer except that if the spouse dies during such taxable year such determination shall be made as of the time of the death of the spouse. [Formerly 316.137; 1985 c.345 § 11; 1987 c.293 § 29; 2007 c.70 § 87]
Section 43, chapter 913, Oregon Laws 2009, provides:
A credit may not be claimed under ORS § 316.765 for tax years beginning on or after January 1, 2016. [2009 c.913 § 43]
[Formerly 316.585; 1963 c.83 § 1; repealed by 1969 c.493 § 99]