LegalFix
Sign In

Section 316.765 - Additional personal exemption credit for spouse of person with severe disability; conditions.

OR Rev Stat § 316.765 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(a) Has a severe disability;

(b) Has no gross income for the calendar year in which the taxable year of the taxpayer begins; and

(c) Is not the dependent of another taxpayer.

(2) In the case of a joint return, each spouse who has a severe disability shall be allowed the additional credit in the amount provided under ORS 316.758 if the spouse otherwise qualifies under this section.

(3) For purposes of this section, the determination of whether the spouse has a severe disability shall be made as of the close of the taxable year of the taxpayer except that if the spouse dies during such taxable year such determination shall be made as of the time of the death of the spouse. [Formerly 316.137; 1985 c.345 §11; 1987 c.293 §29; 2007 c.70 §87]

Note: Section 43, chapter 913, Oregon Laws 2009, provides:

Sec. 43. A credit may not be claimed under ORS 316.765 for tax years beginning on or after January 1, 2016. [2009 c.913 §43]

Previous Section
Section 316.758 - Additional personal exemption credit for persons with severe disabilities; income limitation.
Next Section
Section 316.771 - Proof of status for exemption credit.