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Oregon Revised Statutes

Or. Rev. Stat. § 316.812 (2026)

Certain traveling expenses

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      316.812 Certain traveling expenses. In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income traveling expenses, as defined in ORS 316.811, incurred by a construction worker during the first year of continuous employment on the same construction job site. However, if employment on the same construction job site is temporarily interrupted for any reason whatsoever, the period of interruption shall not be taken into account in determining the one-year period. [Formerly 316.058]

 

      316.815 [1953 c.304 §102; 1955 c.582 §1; repealed by 1969 c.493 §99]

Notes of Decisions
Cited in 3 cases, 1996–2020 · leading case: Hintz v. Dep't of Revenue, 13 Or. Tax 462 (Or. T.C. 1996).
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Hintz v. Dep't of Revenue, 13 Or. Tax 462 (Or. T.C. 1996). · cites it 2× “ORS 316.812 provides: “In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income traveling expenses, as defined in ORS 316.”
Balvaneda v. Dept. of Rev., No. TC-MD 160156R (Or. T.C. Jan. 25, 2017). · cites it 5× “” ORS 316.812. This court has narrowly interpreted ORS 316.”
Bradfute v. Dept. of Rev., No. TC-MD 180370G (Or. T.C. Feb. 27, 2020). · cites it 5× “Construction Worker Subtraction under ORS 316.812 Oregon provides construction workers with another basis, not available under federal law, for subtracting daily commuting expenses from taxable income.”
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