Amount of tax where joint return used
In the case of a joint return of spouses in a marriage, pursuant to ORS 316.122 (Separate or joint determination of income for spouses in a marriage) or pursuant to ORS 316.367 (Joint return by spouses in a marriage), the tax imposed by ORS 316.037 (Imposition and rate of tax) shall be twice the tax which would be imposed if the taxable income were cut in half. For purposes of this section, a return of a head of household or a surviving spouse, as defined in subsections (a) and (b) of section 2 of the Internal Revenue Code, shall be treated as a joint return of spouses in a marriage. [1969 c.493 §12; 1975 c.674 §2; 1987 c.293 §7; 1987 c.647 §10; 2015 c.629 §40]
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