Or. Rev. Stat. » Oregon Revised Statutes
Oregon Revised Statutes

Or. Rev. Stat. § 316.102 (2026)

Credit for political contributions

✓ laws through the 2025 session (checked Sept. 2026)
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      316.102 Credit for political contributions. (1) A credit against taxes shall be allowed for voluntary contributions in money made in the taxable year:

      (a) To a major political party qualified under ORS 248.006 or to a committee thereof or to a minor political party qualified under ORS 248.008 or to a committee thereof.

      (b) To or for the use of a person who must be a candidate for nomination or election to a federal, state or local elective office in any primary election, general election or special election in this state. The person must, in the calendar year in which the contribution is made, either be listed on a primary election, general election or special election ballot in this state or have filed in this state one of the following:

      (A) A prospective petition;

      (B) A declaration of candidacy;

      (C) A certificate of nomination; or

      (D) A designation of a principal campaign committee.

      (c) To a political committee, as defined in ORS 260.005, if the political committee has certified the name of its treasurer to the filing officer, as defined in ORS 260.005, in the manner provided in ORS chapter 260.

      (2) The credit allowed by subsection (1) of this section shall be the lesser of:

      (a) The total contribution, not to exceed $100 on a joint return or $50 on any other type of return; or

      (b) The tax liability of the taxpayer.

      (3) A taxpayer may not claim the credit allowed under this section if the taxpayer has federal adjusted gross income in excess of $150,000 on a joint return or $75,000 on any other type of return.

      (4) The claim for tax credit shall be substantiated by submission, with the tax return, of official receipts of the candidate, agent, political party or committee thereof or political committee to whom contribution was made. [1969 c.432 §2; 1973 c.119 §3; 1975 c.177 §1; 1977 c.268 §1; 1979 c.190 §413; 1985 c.802 §6; 1987 c.293 §16; 1989 c.986 §1; 1993 c.797 §27; 1995 c.1 §19; 1995 c.712 §104; 1999 c.999 §27; 2013 c.750 §6; 2019 c.579 §49]

 

      Note: Section 34, chapter 913, Oregon Laws 2009, provides:

      Sec. 34. (1) A credit may not be claimed under ORS 316.102 for tax years beginning on or after January 1, 2028.

      (2) The amendments to ORS 316.102 by section 49, chapter 579, Oregon Laws 2019, apply to tax years beginning on or after January 1, 2020, and before January 1, 2028. [2009 c.913 §34; 2013 c.750 §7; 2019 c.579 §48; 2023 c.490 §9]

 

      316.103 [1985 c.684 §12; 1989 c.765 §1; 1989 c.958 §10; 1991 c.877 §7; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)]

 

      316.104 [1987 c.911 §8b; 1991 c.877 §8; repealed by 1993 c.730 §37 (315.504 enacted in lieu of 316.104 and 317.140)]

 

      316.105 [1953 c.304 §14; 1953 c.552 §5; repealed by 1969 c.493 §99]

 

      316.106 [1967 c.274 §7; repealed by 1969 c.493 §99]

 

      316.107 [1969 c.493 §20; 1973 c.402 §19; 1985 c.802 §7; repealed by 1993 c.730 §3 (315.054 enacted in lieu of 316.107)]

 

      316.108 [1967 c.118 §2; repealed by 1969 c.493 §99]

Notes of Decisions
Cited in 3 cases, 1990–2006 · leading case: Am. Fed'n of Teachers-Oregon v. Oregon Taxpayers United Pac, 145 P.3d 1111 (Or. Ct. App. 2006).
Sort: Relevance Newest Treatment
Am. Fed'n of Teachers-Oregon v. Oregon Taxpayers United Pac, 145 P.3d 1111 (Or. Ct. App. 2006). · cites it 2× “, ORS 316.102 (tax credits available for contributions to political action committees); ORS 317.”
Deras v. Roberts, 788 P.2d 987 (Or. 1990). “345), and the political contribution tax credit (ORS 316.102). We modify the certified ballot title.”
In re Gallagher, 951 P.2d 705 (Or. 1998). “4 ORS 316.102 provides, in part: *273 “(1) A credit against taxes shall be allowed for voluntary contributions in money made in the taxable year: “(b) * * ® [T]o or for the use of a person who must be a candidate for nomination or election to a federal, state or local elective…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.