General Index

INCOME TAX (STATE)

Department of Revenue, 315.058

INCOME TAX (STATE)

Claim of right income repayment adjustment, 315.068

INCOME TAX (STATE)

Construction, interpretation, and application of laws, 315.004

INCOME TAX (STATE)

Execution exemptions, 18.345

INCOME TAX (STATE)

Federal credits, allowable as specified, 315.054

INCOME TAX (STATE)

Legislative Revenue Officer, biennial reports, 315.047, 315.051

INCOME TAX (STATE)

Revenue impact statements

INCOME TAX (STATE)

(Generally), 173.025

INCOME TAX (STATE)

List of credits with impact exceeding projection, 315.047

INCOME TAX (STATE)

Statement of purpose, legislation, 315.044

INCOME TAX (STATE)

Suspension, revocation, or forfeiture, 315.061

INCOME TAX (STATE)

Time limitation, 315.037

INCOME TAX (STATE)

Credits (Cont.)

INCOME TAX (STATE)

(General provisions) (Cont.)

INCOME TAX (STATE)

Transfer or sale, 315.052, 315.053, 315.056

INCOME TAX (STATE)

Waiver of substantiation, 315.063

INCOME TAX (STATE)

ABLE accounts, 315.650, 315.653

INCOME TAX (STATE)

Agriculture and horticulture, see Agriculture and horticulture, this topic

See AGRICULTURE AND HORTICULTURE

INCOME TAX (STATE)

Alternative energy devices, see Energy, this topic

See ENERGY

INCOME TAX (STATE)

Alternative fuel, vehicles, see Alternative fuels, this topic

See ALTERNATIVE FUELS

INCOME TAX (STATE)

Alternative income tax, pass-through businesses, see note after, 315.068

See NOTE AFTER, 315.068

INCOME TAX (STATE)

Apprenticeship, youth apprenticeship sponsorship, 344.755

INCOME TAX (STATE)

Auctions, see Auctions, credits, this topic

See AUCTIONS, CREDITS

INCOME TAX (STATE)

Biofuel, see BIOFUEL

See BIOFUEL

INCOME TAX (STATE)

Biomass

INCOME TAX (STATE)

Production and collection, 315.141, 315.144, 469B.403

INCOME TAX (STATE)

Renewable energy resources, see Renewable energy, credits, this topic

See RENEWABLE ENERGY, CREDITS

INCOME TAX (STATE)

Bovine manure production or collection, 315.176, 315.184

INCOME TAX (STATE)

Business tax credits, S corporations, 314.772

INCOME TAX (STATE)

Child care

INCOME TAX (STATE)

Dependent care necessary for employment, 315.264, 316.078

INCOME TAX (STATE)

Employers, 315.204, 315.208

INCOME TAX (STATE)

Working family child care, 315.262

INCOME TAX (STATE)

Child care facilities

INCOME TAX (STATE)

(Generally), 315.208

INCOME TAX (STATE)

Qualified contributions, 315.213, 329A.700 et seq.

INCOME TAX (STATE)

Child of taxpayer, 315.273, 315.276, 315.278, 315.279

INCOME TAX (STATE)

Computers, scientific equipment, donations, 317.151

INCOME TAX (STATE)

Crop donations, 315.154, 315.156

INCOME TAX (STATE)

Cultural Development Account, Trust for, 315.675

INCOME TAX (STATE)

Dental services, rural practice, 315.616, 442.561

INCOME TAX (STATE)

Dependent care

INCOME TAX (STATE)

Assistance, 315.204

INCOME TAX (STATE)

Expenses necessary for employment, 315.264, 316.078

INCOME TAX (STATE)

Facilities, 315.208

INCOME TAX (STATE)

Dependent child of taxpayer, 315.273, 315.276, 315.278, 315.279

INCOME TAX (STATE)

Disabilities, persons with

INCOME TAX (STATE)

ABLE accounts, 315.650, 315.653

INCOME TAX (STATE)

Children, special education, additional credit, 316.099

INCOME TAX (STATE)

Federal credit, percentage, 316.087

INCOME TAX (STATE)

Loss of legs and arms, 316.079

INCOME TAX (STATE)

Severe disability, additional personal exemption credit, 316.752, 316.758, 316.765, 316.771

INCOME TAX (STATE)

Earned income credit

INCOME TAX (STATE)

(Generally), 315.266

INCOME TAX (STATE)

Federal income tax deduction, calculating, 316.685

INCOME TAX (STATE)

Notice and information requirements, 652.755, 657.144

INCOME TAX (STATE)

Tax navigation and assistance grant program, 409.711

INCOME TAX (STATE)

Elderly and disabled, 316.087

INCOME TAX (STATE)

Electronic commerce enterprise zones, 315.507, 315.508

INCOME TAX (STATE)

Emergency medical services providers, rural areas, 315.622, 442.566

INCOME TAX (STATE)

Employee training programs, collaboration with community college, 315.523

INCOME TAX (STATE)

Energy, see Energy, this topic

See ENERGY

INCOME TAX (STATE)

Credits (Cont.)

INCOME TAX (STATE)

Enterprise zones, electronic commerce, 315.507, 315.508

INCOME TAX (STATE)

Estates, 316.292, 316.317

INCOME TAX (STATE)

Estimated taxes, 316.557 et seq.

INCOME TAX (STATE)

Farms and farming, see Agriculture and horticulture, this topic

See AGRICULTURE AND HORTICULTURE

INCOME TAX (STATE)

Film production development contributions, 315.514, 315.516

INCOME TAX (STATE)

Fish screening devices, by-pass devices, or fishways, 315.138

INCOME TAX (STATE)

Foreign taxes paid

INCOME TAX (STATE)

Estates and trusts, 316.292

INCOME TAX (STATE)

On sale of residence, 316.109

INCOME TAX (STATE)

Forests and forestry, see Forests and forestry, this topic

See FORESTS AND FORESTRY

INCOME TAX (STATE)

Health insurance, see Health insurance, this topic

See HEALTH INSURANCE

INCOME TAX (STATE)

Higher education, see Higher education, this topic

See HIGHER EDUCATION

INCOME TAX (STATE)

Housing and homes, see Housing and homes, this topic

See HOUSING AND HOMES

INCOME TAX (STATE)

Indian reservation enterprise and partnership zones, 285C.320, 315.506

INCOME TAX (STATE)

Individual development accounts, low income persons, 315.271, 315.272, 458.690

INCOME TAX (STATE)

Kicker, return of excess revenue, 291.349,

INCOME TAX (STATE)

CONST. IX §14

INCOME TAX (STATE)

Long term care insurance, 315.610, 317.322

INCOME TAX (STATE)

Low Income Community Jobs Initiative, Oregon, 285C.650 et seq., 315.529, 315.533, 315.536

INCOME TAX (STATE)

Manufactured dwelling park closures, 316.090

INCOME TAX (STATE)

Nonresidents

INCOME TAX (STATE)

Proration, 316.117

INCOME TAX (STATE)

Taxes paid to state of residence, 316.131, 316.292

INCOME TAX (STATE)

Nursing home care, costs in lieu of, 316.147, 316.148, 316.149

INCOME TAX (STATE)

Opportunity Grant contributions, 315.643, 315.646, 348.267

INCOME TAX (STATE)

Optometrists, rural practice, 315.616, 442.564

INCOME TAX (STATE)

Partnerships, see Partnerships, this topic

See PARTNERSHIPS

INCOME TAX (STATE)

Pass-through businesses, alternative income tax, see note after, 315.068

See NOTE AFTER, 315.068

INCOME TAX (STATE)

Personal exemption, see Personal exemption, this topic

See PERSONAL EXEMPTION

INCOME TAX (STATE)

Physicians, see PHYSICIANS AND SURGEONS

See PHYSICIANS AND SURGEONS

INCOME TAX (STATE)

Political contributions, 316.102

INCOME TAX (STATE)

Pollution control facilities, see Pollution control facilities tax credit, this topic

See POLLUTION CONTROL FACILITIES TAX CREDIT

INCOME TAX (STATE)

Publicly supported housing, sale, 315.281, 315.283, 315.286, 315.291

INCOME TAX (STATE)

Reforestation, 315.104, 315.106, 315.108

INCOME TAX (STATE)

Refundable credit payments, 316.502

INCOME TAX (STATE)

Renewable energy, see Renewable energy, credits, this topic

See RENEWABLE ENERGY, CREDITS

INCOME TAX (STATE)

Residences, see Housing and homes, this topic

See HOUSING AND HOMES