Oregon Statutes 316.099 – Credit for early intervention services for child with disability; income limitation; rules of State Board of Education
(1) As used in this section, unless the context requires otherwise:
Terms Used In Oregon Statutes 316.099
- Dependent: A person dependent for support upon another.
- Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
- 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) ‘Child with a disability’ means a qualifying child under section 152 of the Internal Revenue Code who has been determined eligible for early intervention services or is diagnosed for the purposes of special education as being mentally retarded, multidisabled, visually impaired, hard of hearing, deaf-blind, orthopedically impaired or other health impaired or as having autism, emotional disturbance or traumatic brain injury, in accordance with State Board of Education rules.
(b) ‘Early intervention services’ means programs of treatment and habilitation designed to address a child’s developmental deficits in sensory, motor, communication, self-help and socialization areas.
(c) ‘Special education’ means specially designed instruction to meet the unique needs of a child with a disability, including regular classroom instruction, instruction in physical education, home instruction and instruction in hospitals, institutions and special schools.
(2) The State Board of Education shall adopt rules further defining ‘child with a disability’ for purposes of this section. A diagnosis obtained for the purposes of entitlement to special education or early intervention services shall serve as the basis for a claim for the additional credit allowed under subsection (3) of this section.
(3) In addition to the personal exemption credit allowed by this chapter for state personal income tax purposes for a dependent of the taxpayer, for a taxpayer with federal adjusted gross income that does not exceed $100,000, there shall be allowed an additional personal exemption credit for a child with a disability if the child is a child with a disability at the close of the tax year. The amount of the credit allowed for the dependent for the tax year shall be calculated as provided in ORS § 316.085.
(4) Each taxpayer qualifying for the additional personal exemption credit allowed by this section may claim the credit on the personal income tax return. However, the claim shall be substantiated by any proof of entitlement to the credit as may be required by the state board by rule. [1985 c.531 § 2; 1987 c.293 § 15; 1989 c.224 § 50a; 1989 c.491 § 1; 1993 c.777 § 7; 1993 c.813 § 6; 1999 c.989 § 29; 2001 c.114 § 35; 2005 c.832 § 28; 2007 c.70 § 84; 2014 c.114 § 8; 2015 c.701 § 17]
Section 39, chapter 913, Oregon Laws 2009, provides:
A credit may not be claimed under ORS § 316.099 for tax years beginning on or after January 1, 2028. [2009 c.913 § 39; 2015 c.701 § 16; 2021 c.525 § 1]