{ "batch": "787-oregon-state-creator-tax-deductions", "articles": [ { "id": "learn_r787_oregon_state_creator_tax_deductions_787_oregon_state_creator_tax_deductions_pit_rate", "category": "Business", "title": "ORS 316.037: Personal income tax: statutory brackets", "summary": "ORS 316.037(1)(a): Oregon taxes the entire taxable income of every resident; the top statutory rate is 9.9% above $125,000 (brackets other than the top one are indexed yearly).", "body": "ORS 316.037(1)(a): Oregon taxes the entire taxable income of every resident; the top statutory rate is 9.9% above $125,000 (brackets other than the top one are indexed yearly).\n\nWhat Oregon Legislature (Oregon Revised Statutes) actually says:\n\n“A tax is imposed for each taxable year on the entire taxable income of every resident of this state. The amount of the tax shall be determined in accordance with the following table: ______________________________________________________________________________   If taxable income is: The tax is:     Not over $2,000 4.75% of   taxable income   Over $2,000 but not   over $5,000 $95 plus 6.75%   of the excess over $2,000     Over $5,000 but not   over $125,000 $298 plus 8.75%   of the excess over $5,000     Over $125,000 $10,798 plus 9.9%”", "source_type": "official", "source_link": "https://www.oregonlegislature.gov/bills_laws/ors/ors316.html", "last_verified": "2026-10-18", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Oregon Legislature (Oregon Revised Statutes)", "evidence_quote": "A tax is imposed for each taxable year on the entire taxable income of every resident of this state. The amount of the tax shall be determined in accordance with the following table: ______________________________________________________________________________   If taxable income is: The tax is:     Not over $2,000 4.75% of   taxable income   Over $2,000 but not   over $5,000 $95 plus 6.75%   of the excess over $2,000     Over $5,000 but not   over $125,000 $298 plus 8.75%   of the excess over $5,000     Over $125,000 $10,798 plus 9.9%", "volatility": "medium", "from_batch": "787-oregon-state-creator-tax-deductions", "subject": "ORS 316.037", "topic": "Personal income tax: statutory brackets", "applies_to_country": "US", "applies_to_scope": "OR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-or" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r787_oregon_state_creator_tax_deductions_787_oregon_state_creator_tax_deductions_pit_base", "category": "Business", "title": "ORS 316.022: Oregon taxable income starts from federal taxable income", "summary": "ORS 316.022(6): Oregon taxable income is federal taxable income under section 63 of the Internal Revenue Code with the additions, subtractions and adjustments the chapter prescribes.", "body": "ORS 316.022(6): Oregon taxable income is federal taxable income under section 63 of the Internal Revenue Code with the additions, subtractions and adjustments the chapter prescribes.\n\nWhat Oregon Legislature (Oregon Revised Statutes) actually says:\n\n“Taxable income means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter.”", "source_type": "official", "source_link": "https://www.oregonlegislature.gov/bills_laws/ors/ors316.html", "last_verified": "2026-10-18", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Oregon Legislature (Oregon Revised Statutes)", "evidence_quote": "Taxable income means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter.", "volatility": "low", "from_batch": "787-oregon-state-creator-tax-deductions", "subject": "ORS 316.022", "topic": "Oregon taxable income starts from federal taxable income", "applies_to_country": "US", "applies_to_scope": "OR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-or" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r787_oregon_state_creator_tax_deductions_787_oregon_state_creator_tax_deductions_std", "category": "Business", "title": "ORS 316.695: Standard or itemized deduction subtraction", "summary": "ORS 316.695(1)(c)(A): from federal taxable income Oregon subtracts the larger of the taxpayer's itemized deductions or a standard deduction.", "body": "ORS 316.695(1)(c)(A): from federal taxable income Oregon subtracts the larger of the taxpayer's itemized deductions or a standard deduction.\n\nWhat Oregon Legislature (Oregon Revised Statutes) actually says:\n\n“From federal taxable income there shall be subtracted the larger of (i) the taxpayers itemized deductions or (ii) a standard deduction.”", "source_type": "official", "source_link": "https://www.oregonlegislature.gov/bills_laws/ors/ors316.html", "last_verified": "2026-10-18", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Oregon Legislature (Oregon Revised Statutes)", "evidence_quote": "From federal taxable income there shall be subtracted the larger of (i) the taxpayers itemized deductions or (ii) a standard deduction.", "volatility": "low", "from_batch": "787-oregon-state-creator-tax-deductions", "subject": "ORS 316.695", "topic": "Standard or itemized deduction subtraction", "applies_to_country": "US", "applies_to_scope": "OR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-or" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r787_oregon_state_creator_tax_deductions_787_oregon_state_creator_tax_deductions_std_add", "category": "Business", "title": "ORS 316.695: Federal itemized or standard deduction is added back", "summary": "ORS 316.695(1)(a)-(b): the federal itemized or standard deduction taken is added to federal taxable income before the Oregon deduction is subtracted.", "body": "ORS 316.695(1)(a)-(b): the federal itemized or standard deduction taken is added to federal taxable income before the Oregon deduction is subtracted.\n\nWhat Oregon Legislature (Oregon Revised Statutes) actually says:\n\n“If, in computing federal income tax for a tax year, the taxpayer deducted itemized deductions, as defined in section 63(d) of the Internal Revenue Code, the taxpayer shall add the amount of itemized deductions deducted (the itemized deductions less an amount, if any, by which the itemized deductions are reduced under section 68 of the Internal Revenue Code).”", "source_type": "official", "source_link": "https://www.oregonlegislature.gov/bills_laws/ors/ors316.html", "last_verified": "2026-10-18", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Oregon Legislature (Oregon Revised Statutes)", "evidence_quote": "If, in computing federal income tax for a tax year, the taxpayer deducted itemized deductions, as defined in section 63(d) of the Internal Revenue Code, the taxpayer shall add the amount of itemized deductions deducted (the itemized deductions less an amount, if any, by which the itemized deductions are reduced under section 68 of the Internal Revenue Code).", "volatility": "low", "from_batch": "787-oregon-state-creator-tax-deductions", "subject": "ORS 316.695", "topic": "Federal itemized or standard deduction is added back", "applies_to_country": "US", "applies_to_scope": "OR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-or" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r787_oregon_state_creator_tax_deductions_787_oregon_state_creator_tax_deductions_fedtax", "category": "Business", "title": "ORS 316.680: Subtraction for federal income taxes accrued", "summary": "ORS 316.680(1)(b): Oregon allows a subtraction for federal income taxes accrued during the year as described in ORS 316.685, less refunds of federal taxes previously accrued.", "body": "ORS 316.680(1)(b): Oregon allows a subtraction for federal income taxes accrued during the year as described in ORS 316.685, less refunds of federal taxes previously accrued.\n\nWhat Oregon Legislature (Oregon Revised Statutes) actually says:\n\n“The amount of any federal income taxes accrued by the taxpayer during the taxable year as described in ORS 316.685, less the amount of any refunds of federal taxes previously accrued for which a tax benefit was received.”", "source_type": "official", "source_link": "https://www.oregonlegislature.gov/bills_laws/ors/ors316.html", "last_verified": "2026-10-18", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Oregon Legislature (Oregon Revised Statutes)", "evidence_quote": "The amount of any federal income taxes accrued by the taxpayer during the taxable year as described in ORS 316.685, less the amount of any refunds of federal taxes previously accrued for which a tax benefit was received.", "volatility": "low", "from_batch": "787-oregon-state-creator-tax-deductions", "subject": "ORS 316.680", "topic": "Subtraction for federal income taxes accrued", "applies_to_country": "US", "applies_to_scope": "OR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-or" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r787_oregon_state_creator_tax_deductions_787_oregon_state_creator_tax_deductions_itemized_def", "category": "Business", "title": "ORS 316.695: Itemized deductions: Oregon income tax is subtracted", "summary": "ORS 316.695(1)(d): for the Oregon deduction, itemized deductions are the federal itemized deductions minus the deduction for Oregon income tax.", "body": "ORS 316.695(1)(d): for the Oregon deduction, itemized deductions are the federal itemized deductions minus the deduction for Oregon income tax.\n\nWhat Oregon Legislature (Oregon Revised Statutes) actually says:\n\n“the taxpayers itemized deductions are the amount of the taxpayers itemized deductions as defined in section 63(d) of the Internal Revenue Code (reduced, if applicable, as described under section 68 of the Internal Revenue Code) minus the deduction for Oregon income tax”", "source_type": "official", "source_link": "https://www.oregonlegislature.gov/bills_laws/ors/ors316.html", "last_verified": "2026-10-18", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Oregon Legislature (Oregon Revised Statutes)", "evidence_quote": "the taxpayers itemized deductions are the amount of the taxpayers itemized deductions as defined in section 63(d) of the Internal Revenue Code (reduced, if applicable, as described under section 68 of the Internal Revenue Code) minus the deduction for Oregon income tax", "volatility": "low", "from_batch": "787-oregon-state-creator-tax-deductions", "subject": "ORS 316.695", "topic": "Itemized deductions: Oregon income tax is subtracted", "applies_to_country": "US", "applies_to_scope": "OR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-or" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r787_oregon_state_creator_tax_deductions_787_oregon_state_creator_tax_deductions_qbirtr", "category": "Business", "title": "Oregon Department of Revenue: QBIRTR: Reduced rate on qualifying business income", "summary": "Owners of sole proprietorships, partnerships and S corporations may elect a reduced rate on qualifying business income.", "body": "Owners of sole proprietorships, partnerships and S corporations may elect a reduced rate on qualifying business income.\n\nWhat Oregon Department of Revenue actually says:\n\n“you may elect to calculate your Oregon income tax using a reduced tax rate for that income.”\n\nNote: Needs material participation and at least the minimum number of qualifying Oregon employees.", "source_type": "official", "source_link": "https://www.oregon.gov/dor/programs/individuals/Pages/QBIRTR.aspx", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Oregon Department of Revenue", "evidence_quote": "you may elect to calculate your Oregon income tax using a reduced tax rate for that income.", "volatility": "medium", "from_batch": "787-oregon-state-creator-tax-deductions", "subject": "Oregon Department of Revenue: QBIRTR", "topic": "Reduced rate on qualifying business income", "applies_to_country": "US", "applies_to_scope": "OR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-or" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r787_oregon_state_creator_tax_deductions_787_oregon_state_creator_tax_deductions_cat35", "category": "Business", "title": "Oregon Department of Revenue: Corporate Activity Tax: CAT: 35 percent subtraction", "summary": "Oregon's CAT allows a 35 percent subtraction for certain business expenses.", "body": "Oregon's CAT allows a 35 percent subtraction for certain business expenses.\n\nWhat Oregon Department of Revenue actually says:\n\n“allows a 35 percent subtraction for certain business expenses.”\n\nNote: Matters only for businesses above the $1 million threshold.", "source_type": "official", "source_link": "https://www.oregon.gov/dor/programs/businesses/Pages/Corporate-Activity-Tax.aspx", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Oregon Department of Revenue", "evidence_quote": "allows a 35 percent subtraction for certain business expenses.", "volatility": "medium", "from_batch": "787-oregon-state-creator-tax-deductions", "subject": "Oregon Department of Revenue: Corporate Activity Tax", "topic": "CAT: 35 percent subtraction", "applies_to_country": "US", "applies_to_scope": "OR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-or" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r787_oregon_state_creator_tax_deductions_787_oregon_state_creator_tax_deductions_cat_rate", "category": "Business", "title": "ORS 317A.125: CAT: rate and exemption", "summary": "ORS 317A.125: the corporate activity tax equals $250 plus 0.57% of taxable commercial activity over $1 million; none is owed at or below $1 million.", "body": "ORS 317A.125: the corporate activity tax equals $250 plus 0.57% of taxable commercial activity over $1 million; none is owed at or below $1 million.\n\nWhat Oregon Legislature (Oregon Revised Statutes) actually says:\n\n“The corporate activity tax imposed under ORS 317A.116 for each tax year shall equal $250 plus the product of the taxpayers taxable commercial activity in excess of $1 million for the tax year multiplied by 0.57 percent. (2) A tax is not owed under this section if the persons taxable commercial activity does not exceed $1 million.”", "source_type": "official", "source_link": "https://www.oregonlegislature.gov/bills_laws/ors/ors317A.html", "last_verified": "2026-10-18", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Oregon Legislature (Oregon Revised Statutes)", "evidence_quote": "The corporate activity tax imposed under ORS 317A.116 for each tax year shall equal $250 plus the product of the taxpayers taxable commercial activity in excess of $1 million for the tax year multiplied by 0.57 percent. (2) A tax is not owed under this section if the persons taxable commercial activity does not exceed $1 million.", "volatility": "low", "from_batch": "787-oregon-state-creator-tax-deductions", "subject": "ORS 317A.125", "topic": "CAT: rate and exemption", "applies_to_country": "US", "applies_to_scope": "OR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-or" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r787_oregon_state_creator_tax_deductions_787_oregon_state_creator_tax_deductions_tse", "category": "Business", "title": "Transit self-employment tax", "summary": "Self-employed people with net self-employment earnings over $400 in or delivered to the TriMet or Lane districts pay transit self-employment tax.", "body": "Self-employed people with net self-employment earnings over $400 in or delivered to the TriMet or Lane districts pay transit self-employment tax.\n\nWhat Oregon Department of Revenue actually says:\n\n“If you have net self-employment earnings greater than $400 from business or service activities in or delivered to the TriMet or LTD districts, you must pay transit self-employment tax.”", "source_type": "official", "source_link": "https://www.oregon.gov/dor/programs/businesses/Pages/self-employment.aspx", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Oregon Department of Revenue", "evidence_quote": "If you have net self-employment earnings greater than $400 from business or service activities in or delivered to the TriMet or LTD districts, you must pay transit self-employment tax.", "volatility": "medium", "from_batch": "787-oregon-state-creator-tax-deductions", "subject": "Oregon Department of Revenue: transit self-employment tax", "topic": "Transit self-employment tax", "applies_to_country": "US", "applies_to_scope": "OR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-or" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }