Payments made by an employer voluntarily and without contractual obligation, to or in behalf of a person for periods during which such person performs military services in the Army, Navy, Air Forces, National Guard, or similar units of the United States or any state, do not constitute wages in determining benefit rights or for tax purposes.

Statutory/Other Authority

ORS 657

Statutes/Other Implemented

ORS 657.065

History

1DE 150, f. & ef. 2-9-76