Personal Income Tax

ORS 316.102
Credit for political contributions


(1)

A credit against taxes shall be allowed for voluntary contributions in money made in the taxable year:

(a)

To a major political party qualified under ORS 248.006 (Qualification and maintenance of status as major political party) or to a committee thereof or to a minor political party qualified under ORS 248.008 (Qualification as minor political party) or to a committee thereof.

(b)

To or for the use of a person who must be a candidate for nomination or election to a federal, state or local elective office in any primary election, general election or special election in this state. The person must, in the calendar year in which the contribution is made, either be listed on a primary election, general election or special election ballot in this state or have filed in this state one of the following:

(A)

A prospective petition;

(B)

A declaration of candidacy;

(C)

A certificate of nomination; or

(D)

A designation of a principal campaign committee.

(c)

To a political committee, as defined in ORS 260.005 (Definitions), if the political committee has certified the name of its treasurer to the filing officer, as defined in ORS 260.005 (Definitions), in the manner provided in ORS chapter 260.

(2)

The credit allowed by subsection (1) of this section shall be the lesser of:

(a)

The total contribution, not to exceed $100 on a joint return or $50 on any other type of return; or

(b)

The tax liability of the taxpayer.

(3)

A taxpayer may not claim the credit allowed under this section if the taxpayer has federal adjusted gross income in excess of $150,000 on a joint return or $75,000 on any other type of return.

(4)

The claim for tax credit shall be substantiated by submission, with the tax return, of official receipts of the candidate, agent, political party or committee thereof or political committee to whom contribution was made. [1969 c.432 §2; 1973 c.119 §3; 1975 c.177 §1; 1977 c.268 §1; 1979 c.190 §413; 1985 c.802 §6; 1987 c.293 §16; 1989 c.986 §1; 1993 c.797 §27; 1995 c.1 §19; 1995 c.712 §104; 1999 c.999 §27; 2013 c.750 §6; 2019 c.579 §49]
Note: Section 34, chapter 913, Oregon Laws 2009, provides:
Sec. 34. (1) A credit may not be claimed under ORS 316.102 (Credit for political contributions) for tax years beginning on or after January 1, 2026.

(2)

The amendments to ORS 316.102 (Credit for political contributions) by section 49 of this 2019 Act apply to tax years beginning on or after January 1, 2020, and before January 1, 2026. [2009 c.913 §34; 2013 c.750 §7; 2019 c.579 §48]

Notes of Decisions

Selective availability of contributor tax credit does not coerce candidates to refrain from expenditures and therefore does not violate free expression rights under Article I, section 8. VanNatta v. Keisling, 324 Or 514, 931 P2d 770 (1997)

Atty. Gen. Opinions

Constitutionality of tax credit for political campaign contributions on condition recipient limit campaign expenditures, (1981) Vol 42, p 47

Chapter 316

Notes of Decisions

Unless the divorce decree specifically designates that payments are for child support, payments will be treated as alimony. Henderson v. Dept. of Rev., 5 OTR 153 (1972)

The goal of this chapter is to incorporate all of the provisions of the federal Internal Revenue Code; taxable income should be adjusted whenever the result of the adjustment is to give effect to the policies or principles of the federal Internal Revenue Code, even though no express authority for the adjustment is present in the statutes. Christian v. Dept. of Rev., 269 Or 469, 526 P2d 538 (1974); Smith v. Dept. of Rev., 270 Or 456, 528 P2d 73 (1974)

By its enactment of this chapter, the legislature intended to adopt §172 of the federal Internal Revenue Code allowing for the carryback and carryforward of net operating losses. Christian v. Dept. of Rev., 269 Or 469, 526 P2d 538 (1974)

Where plaintiff failed to appeal timely as required by this section, appeal rights were not preserved so that cause could be considered on merits. Dela Rosa v. Dept. of Rev., 11 OTR 201 (1989), aff'd 313 Or 284, 832 P2d 1228 (1992)

Where taxpayers paid foreign income taxes on foreign income and claimed foreign taxes paid as federal tax credit and as state business expense deduction, taxpayers who claim federal foreign tax credit are entitled only to foreign tax deduction provided in ORS 316.690. Whipple v. Dept. of Rev., 309 Or 422, 788 P2d 994 (1990)

For purposes of claim preclusion, all issues regarding taxpayer's income tax liability for tax year constitute same claim. U.S. Bancorp v. Dept. of Revenue, 15 OTR 13 (1999)

Atty. Gen. Opinions

Political contributions as credit against Oregon tax return, (1974) Vol 37, p 159

Law Review Citations

57 OLR 309 (1978); 16 WLR 373 (1979)


Source

Last accessed
Jun. 26, 2021