OAR 150-316-0282: Exemptions for Military Personnel
Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07
In addition to the withholding exemptions that a member of the Armed Forces may claim for federal income tax withholding purposes, such person who is a resident of the State of Oregon shall be allowed to claim a sufficient number of personal exemptions to equal the amount of active duty military pay that is permitted to be subtracted from gross income on the member’s Oregon personal income tax return.
Official history and status
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 316.177
History: Renumbered from 150-316.177(1)-(B), REV 61-2016, f. 8-15-16, cert. ef. 9-1-16 RD 7-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-316.177-(B) RD 4-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-316.177-(B) 12-31-83 12-31-77, Renumbered from 150-316.177
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Official source: https://secure.sos.state.or.us/oard/