1. (1) An individual filing a new claim for benefits under this chapter shall, at the time the claim is filed with the Employment Department, be advised that:

   1. (a) Benefits are subject to federal and state income tax;
   2. (b) Federal and state law may require that a recipient of benefits make quarterly estimated tax payments during the tax year in which the benefits are received;
   3. (c) Federal and state law may impose penalties on a recipient of benefits for the failure to timely make estimated tax payments; and

   4. (d) A recipient of benefits may elect under ORS 657.146 to have amounts withheld from the recipient’s payment of benefits for federal and state income tax purposes at the amount specified in:

      1. (A) The federal Internal Revenue Code for the voluntary withholding of unemployment benefits for federal income tax purposes; and
      2. (B) ORS 657.146 for the voluntary withholding of unemployment benefits for state income tax purposes.
2. (2) The Employment Department shall provide information to recipients of unemployment insurance benefits about the state and federal earned income tax credits.

Note: 657.144 (2) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 657 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

[1995 c.556 §54; 1997 c.133 §1; subsection (2) of 2017 Edition enacted as 2017 c.333 §2]