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Oregon Revised Statutes

Or. Rev. Stat. § 316.148 (2026)

Credit for expenses in lieu of nursing home care; limitation

✓ current as of May 2026
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      316.148 Credit for expenses in lieu of nursing home care; limitation. (1) A credit against the taxes otherwise due under this chapter shall be allowed to an eligible taxpayer with respect to food, clothing, medical care and transportation expenses paid or incurred by the taxpayer during the taxable year on behalf of a qualified individual in order that the qualified individual is not placed or maintained in a nursing home unnecessarily. The amount of the credit shall be $250 or eight percent of the expenses paid or incurred during the taxable year, whichever is less.

      (2) No credit shall be allowed under this section for expenses paid or incurred for any period of time in which the qualified individual is a resident in a nursing home or is receiving authorized services as defined in ORS 410.410 from Oregon Project Independence. [1979 c.494 §3; 2011 c.201 §9]

 

      Note: Section 37, chapter 913, Oregon Laws 2009, provides:

      Sec. 37. A credit may not be claimed under ORS 316.148 for tax years beginning on or after January 1, 2016. [2009 c.913 §37]

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). “ORS 316.148 (1985) allowed an income tax credit for certain expenses paid “in order that the qualified individual is not placed or maintained in a nursing home unnecessarily.”
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