Addition of long term care insurance premiums if credit is claimed
The amount of any long term care insurance premiums paid or incurred by a taxpayer during the tax year shall be added to taxable income if:
(1) The amount is taken into account as a deduction on the taxpayer’s federal return for the tax year; and
(2) The taxpayer claims the credit allowed under ORS 315.610 (Long term care insurance) for the tax year. [1999 c.1005 §5]
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.