{"data":{"id":"us-or/ors-316.079","jurisdiction":"us-or","citation":"ORS 316.079","heading":"Credit for certain disabilities.","body":"A $50 credit, against income taxes owed, shall be allowed a taxpayer who as of the close of the taxable year has suffered a permanent and complete loss of function of both legs or both arms or one leg and one arm as certified to by a public health officer. The certificate shall be in a form prescribed by the Department of Revenue and shall be filed with the first return in which the credit is claimed.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"361309e986b9b2d7eb0d5ba260ce6debf5872543eaf7569506831872f82911c1","source_id":"us-or","stale":false,"prev":"us-or/ors-316.078","next":"us-or/ors-316.080"},"notice":"GroundRules: Original legal text. Not legal advice."}