Oregon Revised Statutes

Or. Rev. Stat. § 316.087 (2026)

Credit for the elderly or permanently and totally disabled

✓ current as of May 2026

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316.087 Credit for the elderly or permanently and totally disabled. (1) A resident individual shall be allowed a credit against the tax otherwise due under this chapter in an amount equal to 40 percent of the credit for the elderly or the permanently and totally disabled allowable pursuant to section 22 of the Internal Revenue Code, notwithstanding the limitation imposed by section 26 of the Internal Revenue Code.

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

(3) 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.

(4) 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.

(5) No credit shall be allowed under this section for the taxable year if the taxpayer claims the credit allowed under ORS 316.157. [1969 c.493 §18; 1971 c.736 §2; 1977 c.872 §4; 1979 c.691 §5; 1983 c.684 §12; 1985 c.802 §5; 1987 c.293 §14; 1987 c.545 §1; 1989 c.625 §8; 1991 c.457 §3; 1991 c.823 §2; 1993 c.726 §29; 1997 c.839 §9; 1999 c.90 §10; 2001 c.660 §37]

Note: Section 40, chapter 913, Oregon Laws 2009, provides:

Sec. 40. A credit may not be claimed under ORS 316.087 for tax years beginning on or after January 1, 2016. [2009 c.913 §40]

316.088 [1977 c.811 §2; 1979 c.534 §1; 1981 c.894 §1; 1983 c.684 §13; 1989 c.648 §64; repealed by 1991 c.877 §41]

316.089 [1977 c.852 §2; 1979 c.622 §2; 1985 c.521 §3; repealed by 1993 c.730 §15 (315.154 enacted in lieu of 316.089)]

Notes of Decisions

Cited in 2 cases (1 in the last 5 years), 2011–2026 · 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 3× “685(1) (1985) (subtraction for federal income tax accrued “shall be computed on the accrual method of accounting”); ORS 316.087 (1985) (credit allowed to elderly or disabled resident shall be allowed to nonresident, “computed in the same manner * * * as the credit allowed a…”

Troy v. Dep't of Revenue, Tc-Md 101316c (or.tax 4-29-2011) (Or. T.C. 2011). “Among those is the credit for the elderly and persons who are permanently and totally disabled provided by ORS 316.087, the credit provided by ORS 315.”

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