itonewbie
Level 15

If you want to know the legal basis, it was one of those extenders that were passed as part of the Further Consolidated Appropriations Act of 2020 under Sec. 104 of Division Q.

Oregon's IRC conformity date is Dec 31, 2018 and its tax code does not require modification for §222.  This means the deduction for AGI will flow through to OR-40 as the starting point without any need for adjustment.

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