Scholarship awards used for housing expenses.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Personal Income Tax
  5. Scholarship awards used for housing expenses.

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(2) A subtraction may not be allowed under this section if the amounts described in subsection (1) of this section:

(a) Are not included in the taxpayer’s federal gross income for the tax year; or

(b) Are taken into account as a deduction on the taxpayer’s federal income tax return for the tax year. [1999 c.747 §2]


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