(1) Compensation received for active service as a member in the Armed Forces of the United States outside this state during any month beginning on or after August 1, 1990, and before the date designated by the President of the United States as the date of termination of combatant activities in the Persian Gulf Desert Shield area is excluded from gross income for purposes of this chapter.
(2) To the extent included in arriving at federal taxable income, there shall be subtracted from the federal taxable income of a resident or nonresident individual any compensation described in subsection (1) of this section that is not entitled to subtraction under ORS 316.127, 316.680 or other law.
(3) For purposes of this section, “compensation” does not include pension or retirement pay. [1991 c.177 §2]Section: Previous 316.777 316.778 316.780 316.783 316.785 316.787 316.788 316.789 316.790 316.791 316.794 316.795 316.799 316.802 316.805 Next
Last modified: August 7, 2008