Section 316.148 - Credit for expenses in lieu of nursing home care; limitation.

OR Rev Stat § 316.148 (2019) (N/A)
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(2) No credit shall be allowed under this section for expenses paid or incurred for any period of time in which the qualified individual is a resident in a nursing home or is receiving authorized services as defined in ORS 410.410 from Oregon Project Independence. [1979 c.494 §3; 2011 c.201 §9]

Note: Section 37, chapter 913, Oregon Laws 2009, provides:

Sec. 37. A credit may not be claimed under ORS 316.148 for tax years beginning on or after January 1, 2016. [2009 c.913 §37]