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Oregon Revised Statutes

Or. Rev. Stat. § 316.693 (2026)

Subtraction for medical expenses of elderly individuals

✓ current as of May 2026
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      316.693 Subtraction for medical expenses of elderly individuals. (1)(a) In addition to the other modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the amount paid for medical care of an individual and not compensated for by insurance or otherwise, as described in section 213 of the Internal Revenue Code, if the individual meets the age requirement for the tax year under subsection (2) of this section. The amount subtracted under this section may not exceed:

      (A) $3,600 for a joint return if both spouses meet the age requirement for the tax year under subsection (2) of this section, with no more than $1,800 attributable to the medical care of either spouse;

      (B) $1,800 for a joint return if only one spouse meets the age requirement for the tax year under subsection (2) of this section, with no more than $1,800 attributable to the medical care of that spouse; or

      (C) $1,800 for each individual filing a return who meets the age requirement for the tax year under subsection (2) of this section, with no more than $1,800 attributable to the medical care of that individual.

      (b) The subtraction under this section may not include amounts that have previously been deducted in the calculation of Oregon taxable income.

      (2) The subtraction under this section is available only if the individual has attained the following age before the close of the tax year:

      (a) For tax years beginning on or after January 1, 2013, and before January 1, 2014, an individual must attain 62 years of age before the close of the tax year.

      (b) For tax years beginning on or after January 1, 2014, and before January 1, 2016, an individual must attain 63 years of age before the close of the tax year.

      (c) For tax years beginning on or after January 1, 2016, and before January 1, 2018, an individual must attain 64 years of age before the close of the tax year.

      (d) For tax years beginning on or after January 1, 2018, and before January 1, 2020, an individual must attain 65 years of age before the close of the tax year.

      (e) For tax years beginning on or after January 1, 2020, an individual must attain 66 years of age before the close of the tax year.

      (3) Notwithstanding the amount calculated under subsection (1) of this section, the maximum amount allowed for a subtraction under this section may not exceed:

      (a) $1,400 per individual, if the federal adjusted gross income of the taxpayer for the tax year is $50,000 or more and less than $100,000 for a taxpayer who files a return jointly, as a head of household or as a surviving spouse, or for all other taxpayers, $25,000 or more and less than $50,000.

      (b) $1,000 per individual, if the federal adjusted gross income of the taxpayer for the tax year is $100,000 or more but does not exceed $200,000 for a taxpayer who files a return jointly, as a head of household or as a surviving spouse, or for all other taxpayers, $50,000 or more but does not exceed $100,000.

      (4) A subtraction may not be claimed under this section if the federal adjusted gross income of the taxpayer for the tax year exceeds:

      (a) $200,000 for joint return filers, a surviving spouse or a head of household; or

      (b) $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. [2013 s.s. c.5 §4; 2014 c.114 §1]

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2019–2026 · 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 6× “” 9 ORS 316.693(1)(a) generally allows an individual taxpayer over a certain age to subtract from federal taxable income “the amount paid for medical care” to the extent not compensated by insurance, up to $1,800.”
Boquist v. Dept. of Rev., 23 Or. Tax 263 (Or. T.C. 2019). “An Oregon resident might claim a $5,000 deduction under Section 199A(a), add it back to taxable income under SB 1528, but have a total of $5,800 in Oregon-only subtractions for elderly med- ical care expenses (see ORS 316.693) and contributions to Oregon’s college sav- ings…”
— Or. Rev. Stat. § 316.693(1)(a) — 1 case
Deras v. Dept. of Rev. (Or. T.C. 2026). “” 9 ORS 316.693(1)(a) generally allows an individual taxpayer over a certain age to subtract from federal taxable income “the amount paid for medical care” to the extent not compensated by insurance, up to $1,800.”
— Or. Rev. Stat. § 316.693(3) — 1 case
Deras v. Dept. of Rev. (Or. T.C. 2026). “” 9 ORS 316.693(1)(a) generally allows an individual taxpayer over a certain age to subtract from federal taxable income “the amount paid for medical care” to the extent not compensated by insurance, up to $1,800.”
— Or. Rev. Stat. § 316.693(3)(b) — 1 case
Deras v. Dept. of Rev. (Or. T.C. 2026). “” 9 ORS 316.693(1)(a) generally allows an individual taxpayer over a certain age to subtract from federal taxable income “the amount paid for medical care” to the extent not compensated by insurance, up to $1,800.”
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