§ 316.078 Tax credit for dependent care expenses necessary for employment
§ 316.079 Credit for certain disabilities
§ 316.082 Credit for taxes paid another state; rules
§ 316.085 Personal exemption credit
§ 316.087 Credit for the elderly or permanently and totally disabled
§ 316.090 Credit for manufactured dwelling park closure
§ 316.099 Credit for early intervention services for child with disability; income limitation; rules of State Board of Education
§ 316.102 Credit for political contributions
§ 316.109 Credit for tax by another jurisdiction on sale of residential property; rules
§ 316.116 Credit for alternative energy device; rules
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Terms Used In Oregon Statutes > Chapter 316 > Credits

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the Department of Revenue. See Oregon Statutes 316.022
  • 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.
  • Individual: means a natural person, including aliens and minors. See Oregon Statutes 316.022
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • nonresident: means an individual who is not a resident of this state. See Oregon Statutes 316.022
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Statute: A law passed by a legislature.
  • Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022
  • 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
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100