Or. Admin. R. 150-316-0282 - Exemptions for Military Personnel

150-316-0282
Exemptions for Military Personnel

In addition to the withholding exemptions that a member of the Armed Forces may claim for federal income tax withholding purposes, such person who is a resident of the State of Oregon shall be allowed to claim a sufficient number of personal exemptions to equal the amount of active duty military pay that is permitted to be subtracted from gross income on the member’s Oregon personal income tax return.