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Oregon Revised Statutes

Or. Rev. Stat. § 316.054 (2026)

Social Security benefits to be subtracted from federal taxable income

✓ current as of May 2026
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      316.054 Social Security benefits to be subtracted from federal taxable income. In addition to the other modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the amount of any Social Security benefits, as defined in section 86 of the Internal Revenue Code (Title II Social Security or tier 1 railroad retirement benefits) included in gross income for federal income tax purposes under section 86 of the Internal Revenue Code. [1985 c.154 §2; 1997 c.839 §4]

 

      316.055 [1953 c.304 §8; 1953 c.552 §3; 1957 s.s. c.15 §1; 1963 c.627 §3 (referred and rejected); repealed by 1969 c.493 §99]

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2026–2026 · leading case: Deras v. Dept. of Rev. (Or. T.C. 2026).
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Deras v. Dept. of Rev. (Or. T.C. 2026). · cites it 10× “• Full subtraction for federally taxable social security benefit (ORS 316.054). 6 Line 11 directed Plaintiff to fill in his “Social Security amount,” to the extent reported as “taxable” on line 6b of his federal return.”
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