Oregon Revised Statutes

Or. Rev. Stat. § 316.085 (2026)

Personal exemption credit

✓ current as of May 2026

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316.085 Personal exemption credit. (1)(a) There shall be allowed a personal exemption credit against taxes otherwise due under this chapter. The credit shall equal $90 multiplied by the number of personal exemptions allowed under section 151 of the Internal Revenue Code.

(b) In the case of an individual with respect to whom a credit under paragraph (a) of this subsection is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the credit amount applicable to such individual for such individual’s taxable year is zero.

(2)(a) A nonresident shall be allowed the credit provided under subsection (1) of this section computed in the same manner and subject to the same limitations as the credit allowed to a resident of this state. However, the credit shall be prorated using the proportion provided in ORS 316.117.

(b) If a change in the taxable year of a taxpayer occurs as described in ORS 314.085, or if the Department of Revenue terminates the taxpayer’s taxable year under ORS 314.440, the credit allowed by this section shall be prorated or computed in a manner consistent with ORS 314.085.

(c) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section shall be determined in a manner consistent with ORS 316.117.

(3) The Department of Revenue shall recompute the dollar amount of the personal exemption credit allowed for state personal income tax purposes. The computation shall be as follows:

(a) Divide the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31 of the prior calendar year by the monthly averaged index for the first six months of 1986.

(b) Recompute the dollar amount of the personal exemption credit by multiplying $90 by the appropriate indexing factor determined as provided in paragraph (a) of this subsection. Round off the amount obtained under this paragraph to the nearest $1.

(4) As used in this section, “U.S. City Average Consumer Price Index” means the U.S. City Average Consumer Price Index for All Urban Consumers (All Items) as published by the Bureau of Labor Statistics of the United States Department of Labor.

(5) Notwithstanding subsections (1) to (3) of this section, a taxpayer may not claim the personal exemption credit otherwise allowed under this section if the taxpayer’s federal adjusted gross income for the tax year exceeds $200,000 for joint return filers, a surviving spouse or a head of household, or $100,000 for an individual who is not a married individual and is not a surviving spouse, or is a married individual who files a separate return. [1985 c.345 §§2,3; 1987 c.293 §13; 1991 c.457 §2a; 1997 c.839 §8; 1999 c.90 §9; 2001 c.660 §12; 2007 c.843 §63; 2013 s.s. c.5 §2]

316.086 [1979 c.733 §2; 1983 c.684 §11; 1989 c.880 §12; repealed by 1995 c.746 §22]

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 1986–2026 · leading case: Gleason v. Michlitsch, 728 P.2d 965 (Or. Ct. App. 1986).

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Gleason v. Michlitsch, 728 P.2d 965 (Or. Ct. App. 1986). “ORS 316.085(1) allows a credit against the Oregon tax of $85 for each personal exemption claimed under IRC § 151.”

Deras v. Dept. of Rev. (Or. T.C. 2026). · cites it 7× “) 10 ORS 316.085(1) generally allows a “personal exemption credit” of $90 (indexed for inflation pursuant to ORS 316.”

Parr v. Dep't of Revenue, 18 Or. Tax 1 (Or. T.C. 2004). · cites it 2× “11 As to exemptions and related exemption credit under ORS 316.085, entitlement to such personal exemptions is based on the number of exemptions to which a taxpayer is entitled under section 151 of the Code.”

— Or. Rev. Stat. § 316.085(1) — 2 cases

Gleason v. Michlitsch, 728 P.2d 965 (Or. Ct. App. 1986). “ORS 316.085(1) allows a credit against the Oregon tax of $85 for each personal exemption claimed under IRC § 151.”

Deras v. Dept. of Rev. (Or. T.C. 2026). “) 10 ORS 316.085(1) generally allows a “personal exemption credit” of $90 (indexed for inflation pursuant to ORS 316.”

— Or. Rev. Stat. § 316.085(4) — 1 case

Deras v. Dept. of Rev. (Or. T.C. 2026). “) 10 ORS 316.085(1) generally allows a “personal exemption credit” of $90 (indexed for inflation pursuant to ORS 316.”

— Or. Rev. Stat. § 316.085(5) — 1 case

Deras v. Dept. of Rev. (Or. T.C. 2026). “) 10 ORS 316.085(1) generally allows a “personal exemption credit” of $90 (indexed for inflation pursuant to ORS 316.”

— Or. Rev. Stat. § 316.085(l)(a) — 1 case

Parr v. Dep't of Revenue, 18 Or. Tax 1 (Or. T.C. 2004). “11 As to exemptions and related exemption credit under ORS 316.085, entitlement to such personal exemptions is based on the number of exemptions to which a taxpayer is entitled under section 151 of the Code.”

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