Oregon Statutes - Chapter 316 - Personal Income Tax - Section 316.791 - Compensation for active duty military service.

Compensation, including death gratuity and other qualified military benefits described in section 134 of the Internal Revenue Code, received by a member of the Oregon National Guard, the military reserve forces or the organized militia of any other state or territory of the United States is exempt from taxation under this chapter, if:

(1) The compensation is attributable to military service performed when the taxpayer is away from the home of the taxpayer overnight;

(2) The taxpayer is required to be away from home overnight in order to perform the service described in subsection (1) of this section; and

(3) The service described in subsection (1) of this section is of a duration of at least three consecutive weeks, although the consecutive weeks of service need not be in the same tax year. [2005 c.519 §12; 2007 c.605 §1]

Note: Section 13, chapter 519, Oregon Laws 2005, provides:

Sec. 13. Section 12 of this 2005 Act [316.791] applies to tax years beginning on or after January 1, 2001. [2005 c.519 §13]

(Exemption for Certain Sales or Closures of Manufactured Dwelling Parks)

Note: Sections 6 and 7, chapter 826, Oregon Laws 2005, provide:

Sec. 6. Amounts received as a result of the sale of a manufactured dwelling park to a tenantsí association, facility purchase association or tenantsí association supported nonprofit organization as described in ORS 90.820, to a community development corporation as described in ORS 458.210 or to a housing authority as defined in ORS 456.005 are exempt from the tax imposed by this chapter [ORS chapter 316]. [2005 c.826 §6]

Sec. 7. Section 6, chapter 826, Oregon Laws 2005, applies to tax years beginning on or after January 1, 2006, and before January 1, 2014. [2005 c.826 §7; 2007 c.906 §21]

Section:  Previous  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  316.806  316.810  Next

Last modified: August 7, 2008