Or. Admin. Code § 150-316-0115

Current through Register Vol. 63, No. 10, October 1, 2024

Section 150-316-0115 - Disabled Child Exemption Credit

(1) For tax years beginning on or after January 1, 2005, an additional personal exemption credit is allowed for dependent children who are disabled on the last day of the tax year.

(2) For tax years beginning before January 1, 2005, an additional personal exemption credit is allowed for dependent children who are age 17 or younger and are disabled on the last day of the tax year.

(3) For all years, the child with a disability must be certified annually by a state department of education to be eligible for early intervention services or an individualized education program (IEP) under the federal program for Individuals with Disabilities Education Act (IDEA).

(4) Upon request of the department, the taxpayer claiming the personal exemption credit for a disabled child must provide the first sheet of the applicable year's IEP or Individualized Family Service plan showing the child's name, disability, and education eligibility for each year the credit is claimed.

Or. Admin. Code § 150-316-0115

RD 10-1986, f. & cert. ef. 12-31-86; RD 7-1989, f. 12-18-89, cert. ef. 12-31-89; RD 5-1994, f. 12-15-94, cert. ef. 12-31-94; REV 3-2005, f. 12-30-05, cert. ef. 1-1-06; Renumbered from 150-316.099, REV 62-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.099