A $50 credit, against income taxes owed, shall be allowed a taxpayer who as of the close of the taxable year has suffered a permanent and complete loss of function of both legs or both arms or one leg and one arm as certified to by a public health officer. The certificate shall be in a form prescribed by the Department of Revenue and shall be filed with the first return in which the credit is claimed.

Note: Section 41, chapter 913, Oregon Laws 2009, provides:

Sec. 41. A credit may not be claimed under ORS 316.079 for tax years beginning on or after January 1, 2016. [2009 c.913 §41]

[1973 c.120 §2]