Oregon Statutes 316.102 – Credit for political contributions
(1) A credit against taxes shall be allowed for voluntary contributions in money made in the taxable year:
Terms Used In Oregon Statutes 316.102
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- 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) To a major political party qualified under ORS § 248.006 or to a committee thereof or to a minor political party qualified under ORS § 248.008 or to a committee thereof.
(b) To or for the use of a person who must be a candidate for nomination or election to a federal, state or local elective office in any primary election, general election or special election in this state. The person must, in the calendar year in which the contribution is made, either be listed on a primary election, general election or special election ballot in this state or have filed in this state one of the following:
(A) A prospective petition;
(B) A declaration of candidacy;
(C) A certificate of nomination; or
(D) A designation of a principal campaign committee.
(c) To a political committee, as defined in ORS § 260.005, if the political committee has certified the name of its treasurer to the filing officer, as defined in ORS § 260.005, in the manner provided in ORS Chapter 260.
(2) The credit allowed by subsection (1) of this section shall be the lesser of:
(a) The total contribution, not to exceed $100 on a joint return or $50 on any other type of return; or
(b) The tax liability of the taxpayer.
(3) A taxpayer may not claim the credit allowed under this section if the taxpayer has federal adjusted gross income in excess of $150,000 on a joint return or $75,000 on any other type of return.
(4) The claim for tax credit shall be substantiated by submission, with the tax return, of official receipts of the candidate, agent, political party or committee thereof or political committee to whom contribution was made. [1969 c.432 § 2; 1973 c.119 § 3; 1975 c.177 § 1; 1977 c.268 § 1; 1979 c.190 § 413; 1985 c.802 § 6; 1987 c.293 § 16; 1989 c.986 § 1; 1993 c.797 § 27; 1995 c.1 § 19; 1995 c.712 § 104; 1999 c.999 § 27; 2013 c.750 § 6; 2019 c.579 § 49]
Section 34, chapter 913, Oregon Laws 2009, provides:
(1) A credit may not be claimed under ORS § 316.102 for tax years beginning on or after January 1, 2028.
(2) The amendments to ORS § 316.102 by section 49, chapter 579, Oregon Laws 2019, apply to tax years beginning on or after January 1, 2020, and before January 1, 2028. [2009 c.913 § 34; 2013 c.750 § 7; 2019 c.579 § 48; 2023 c.490 § 9]
[1985 c.684 § 12; 1989 c.765 § 1; 1989 c.958 § 10; 1991 c.877 § 7; repealed by 1993 c.730 § 31 (315.324 enacted in lieu of 316.103 and 317.106)]
[1987 c.911 § 8b; 1991 c.877 § 8; repealed by 1993 c.730 § 37 (315.504 enacted in lieu of 316.104 and 317.140)]
[1953 c.304 § 14; 1953 c.552 § 5; repealed by 1969 c.493 § 99]
[1967 c.274 § 7; repealed by 1969 c.493 § 99]
[1969 c.493 § 20; 1973 c.402 § 19; 1985 c.802 § 7; repealed by 1993 c.730 § 3 (315.054 enacted in lieu of 316.107)]
[1967 c.118 § 2; repealed by 1969 c.493 § 99]