ORS 316.758: Additional personal exemption credit for persons with severe disabilities; income limitation.

(1) In addition to the personal exemption credit allowed by this chapter for state personal income tax purposes, there shall be allowed an additional personal exemption credit for the taxpayer if the taxpayer:

      (a) Has a severe disability at the close of the taxable year; and

      (b) Has federal adjusted gross income that does not exceed $100,000 for the tax year.

      (2) The amount of the credit shall be equal to the amount allowed as the personal exemption credit for the taxpayer for state personal income tax purposes for the tax year.