It does bother me, but I can't do anything about it. All I can do is protect my own clients from penalties when they get a letter adjusting their returns in 2023 or whenever it comes. 

I think it's clear. The second EIP is mistakenly not included in the subtraction by the software (but the rebate, if used, is counted) but it was an advance payment (accrual system) and that fits the Oregon rules to be counted as a further reduction to the fts.