OAR 150-316-0015: Adoption of Federal Law

With the adoption of the Personal Income Tax Act of 1969, Oregon personal income tax law was tied to the Federal Internal Revenue Code of 1954 with certain modifications. However, there have been periods during which Oregon law did not automatically adopt federal law amendments and enactments. The most recent of these periods and the federal law date to which each referenced period is connected are: (1) For the period beginning January 1, 1985, Oregon personal income tax law is tied to federal law in effect, amended or enacted on or before December 31, 1984 with certain technical corrections, specifically Internal Revenue Code Sections 274(d) and 280F. (2) For the period beginning January 1, 1987, Oregon personal income tax law is tied to the Federal Internal Revenue Code of 1986, as amended on or before December 31, 1986, with certain modifications. (3) For the period beginning January 1, 1989, Oregon personal income tax law is tied to the Federal Internal Revenue Code of 1986, as amended on or before December 31, 1988, with certain modifications. (4) For the period beginning January 1, 1991, Oregon personal income tax law is tied to the Federal Internal Revenue Code of 1986, as amended on or before December 31, 1990, with certain modifications. (5) For the period beginning January 1, 1993, Oregon personal income tax law is tied to the Federal Internal Revenue Code of 1986, as amended on or before December 31, 1992, with certain modifications. (6) For the period beginning January 1, 1995, Oregon personal income tax law is tied to the Federal Internal Revenue Code of 1986, as amended on or before April 15, 1995, with certain modifications. (7) For the period beginning January 1, 1997, Oregon personal income tax law is tied to the Federal Internal Revenue Code of 1986 or as in effect for that tax year of the taxpayer.