A taxpayer electing to make contributions authorized by ORS 305.796 to one or more accounts established under 348.857:

1. (1) May contribute to a maximum of four accounts;
2. (2) Must contribute at least $25 per account; and
3. (3) May deduct contributions made under this section on the subsequent year’s tax return in accordance with ORS 316.699.

Statutory/Other Authority

ORS 305.100 & 305.796

Statutes/Other Implemented

ORS 305.796

History

REV 10-2026, amend filed 06/29/2026, effective 07/01/2026
Renumbered from 150-305.796, REV 49-2016, f. 8-13-16, cert. ef. 9-1-16
REV 2-2013, f. & cert. ef. 3-28-13
REV 9-2012, f. 12-18-12, cert. ef. 1-1-13