Oregon state tax basis is the Federal Adjusted Gross Income (AGI).

Interest/Divident Income: Interest and Divident income from U.S. government bonds are exempt from State Taxes.

Rent Income: Same as federal. Oregon depreciation schedule.

Capital Gain: The Capital Gains are treated similar to Federal Taxes for State Taxes.

Unemployment Income: Same as federal

Social Security Benefits: All social security income is exempt from state taxes.

State Bond Interest: Taxable except Oregon obligations

Health Savings Accounts: Same as federal.

Disability: Same as federal.

Lottery: Oregon lottery winnings of $600 or less exempt.

Federal Income Tax: Deductible up to $4,500.

Other Taxes: Deductions for logger's and construction worker's commuting costs, artists who make charitable art donations, Oregon Individual Development Account deposits and earnings, contributions to an Oregon College Savings Plan, employerprovided benefits for a same-sex domestic partner, housing expense scholarships, public safety memorial fund benefits, and amounts excluded from federal AGI to take federal mortgage, Hope, and Lifetime Learning credits. Add back federal deductions for unused business credits and federal deductions

Check other state tax links below.