{"data":{"id":"us-or/ors-316.847","jurisdiction":"us-or","citation":"ORS 316.847","heading":"National service educational award.","body":"(1) There shall be subtracted from federal taxable income amounts received as a national service educational award under 42 U.S.C. 12602, following completion of the required term of service in 42 U.S.C. 12593(b).\n      (2) A subtraction may not be allowed under this section if the amounts described in subsection (1) of this section:\n      (a) Are not included in the taxpayer’s federal gross income for the tax year; or\n      (b) Are taken into account as a deduction on the taxpayer’s federal income tax return for the tax year.","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":"491d0c312d575d5549804e7695dc77cdc57f3572fa5451cf99af3db1700fab58","source_id":"us-or","stale":false,"prev":"us-or/ors-316.846","next":"us-or/ors-316.848"},"notice":"GroundRules: Original legal text. Not legal advice."}