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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
HOUSE AMENDMENTS TO
HOUSE BILL 2050
By COMMITTEE ON EMERGENCY MANAGEMENT, GENERAL GOVERNMENT, AND
VETERANS
April 15
Delete lines 5 through 21 of the printed bill and insert:
“SECTION 2. (1) As used in this section:
“(a) ‘Armed Forces of the United States’ includes the regular and reserve components
of the Army, Navy, Air Force, Marine Corps, Coast Guard and Space Force of the United
States and the National Guard.
“(b) ‘Disabled veteran’ means a veteran that has a United States Department of Veterans
Affairs total disability rating of 100 percent as a result of an injury or illness that the vet-
eran incurred, or that was aggravated, during active military service.
“(c) ‘Veteran’ has the meaning given that term in ORS 408.225.
“(2) There shall be subtracted from federal taxable income all federal retirement pay or
pension received for service in the Armed Forces of the United States for a taxpayer:
“(a) Who is a disabled veteran or member of a reserve component or the National Guard;
and
“(b) Whose federal taxable income includes federal retirement pay or pension for service
in the Armed Forces of the United States.
“(3) The total amount subtracted under subsection (2) of this section may not exceed the
taxpayer’s total retirement pay or pension received for service in the Armed Forces of the
United States that is included in the taxpayer’s federal taxable income for the tax year.
“(4) The amount subtracted under subsection (2) of this section may not include any
amount of retirement pay or pension received for service in the Armed Forces of the United
States that is subtracted under ORS 316.680 (1)(e).
“(5) The Department of Revenue may adopt rules for carrying out the provisions of this
section.”.
LC 889/HB 2050-7