Bob,

The Rebate part of the calculation was always correct. In other words, say a person did NOT receive the second stimulus payment and wants a credit on his taxes. So you enter "0" on line 19. THAT CALCULATION WAS ALWAYS CORRECT. What WAS NOT correct was the Oregon Subtraction in the event that a person DID receive both stimulus payments in advance. The second stimulus, whether it was 1200, 600, or whatever, was not being subtracted from the FTS on the Oregon return.