{"data":{"id":"us-or/ors-317.322","jurisdiction":"us-or","citation":"ORS 317.322","heading":"Addition of long term care insurance premiums if credit is claimed.","body":"The amount of any long term care insurance premiums paid or incurred by a taxpayer during the tax year shall be added to taxable income if:\n      (1) The amount is taken into account as a deduction on the taxpayer’s federal return for the tax year; and\n      (2) The taxpayer claims the credit allowed under ORS 315.610 for the tax year.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 317 — Corporation Excise Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors317.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"2cbd0cd856596e36ee9e590664c21e1d53dffea2b8e0ec825682de06ffd0a335","source_id":"us-or","stale":false,"prev":"us-or/ors-317.320","next":"us-or/ors-317.325"},"notice":"GroundRules: Original legal text. Not legal advice."}