OAR 150-318-0050
U.S. Government Obligations

According to Title 31, United States Code, section 3124, interest and dividend income from obligations of the federal government are exempt from state income tax. Oregon Administrative Rule 150-316-0509 (U.S. Government Obligations) identifies the types of income that qualify and do not qualify for a subtraction from Oregon taxable income.

Source: Rule 150-318-0050 — U.S. Government Obligations, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-318-0050 (accessed May 26, 2025).

May 26, 2025

Rule 150-318-0050's source at or​.us