Oregon Revised Statutes (Tax Chapters)

ORS § 316.752

Definitions for ORS 316.752 to 316.771

Official textoregonlegislature.govlast amended 2009

For purposes of ORS 316.752 to 316.771:

# (1)

A person has a “severe disability” if the person:

# (a)

Has lost the use of one or more lower extremities;

# (b)

Has lost the use of both hands;

# (c)

Is disabled as that term is defined in section 72(m)(7) of the Internal Revenue Code, to a degree that the person is unable to engage in any substantial gainful activity; or

# (d)

Has a physical or mental condition that limits the abilities of the person to earn a living, maintain a household or provide personal transportation for the person without employing orthopedic or medical equipment or outside help.

# (2)

“Orthopedic or medical equipment” includes, but is not limited to, wheelchairs, braces, prostheses or special crutches.

# (3)

“Outside help” includes, but is not limited to, unrelated individuals whom the taxpayer with a severe disability employs to keep house, maintain the house or yard, or to transport the taxpayer.

Amendment history

Formerly 316.135; 1987 c.158 §50; 1989 c.224 §51; 2007 c.70 §85; 2009 c.909 §40

Source: view the official text

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