{"data":{"id":"us-or/ors-316.787","jurisdiction":"us-or","citation":"ORS 316.787","heading":"Payments to Japanese and Aleuts under Civil Liberties Act of 1988.","body":"Amounts paid to an eligible individual (persons of Japanese ancestry and Aleut civilian residents of the Pribilof Islands and the Aleutian Islands) under section 1989b-4, Title I, or 1989c-5, Title II, of the Civil Liberties Act of 1988 (P.L. 100-383) shall be treated for purposes of this chapter as damages for human suffering and shall be exempt from the taxes imposed under this chapter.","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":"ab07f1e58dd4a2390bd2c21c1179fcebef14da6658a2c04ecfc27256909c5dd2","source_id":"us-or","stale":false,"prev":"us-or/ors-316.785","next":"us-or/ors-316.788"},"notice":"GroundRules: Original legal text. Not legal advice."}