Credit for certain disabilities
A $50 credit, against income taxes owed, shall be allowed a taxpayer who as of the close of the taxable year has suffered a permanent and complete loss of function of both legs or both arms or one leg and one arm as certified to by a public health officer. The certificate shall be in a form prescribed by the Department of Revenue and shall be filed with the first return in which the credit is claimed. [1973 c.120 §2]
Note: Section 41, chapter 913, Oregon Laws 2009, provides:
Sec. 41. A credit may not be claimed under ORS 316.079 (Credit for certain disabilities) for tax years beginning on or after January 1, 2016. [2009 c.913 §41]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.