Oregon Statutes - Chapter 317 - Corporation Excise Tax - Section 317.322 - 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 for the tax year. [1999 c.1005 §5]

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Last modified: August 7, 2008