Oregon Military Retired Pay Income Taxes

Retired Service members can subtract military retired pay earned for service prior to 1 October 1991 from their Oregon income taxes. Any military retired pay earned on 1 October 1991 or after may not be subtracted.

If service included months before and after 1 October 1991, retired Service members can subtract a percentage of their pension income. To determine the percentage, divide the months of service before 1 October 1991, by the total months of service. Percentages must be rounded to three places (example: 0.4576 = 45.8%).

Once a Service member retires, withdrawals from their Thrift Savings Plan (TSP) account, they are eligible for the subtraction based on dates of service. Withdrawals prior to retirement are not eligible for a subtraction. If the taxpayer moves money from a TSP to another type of account, the account is no longer a federal pension and future withdrawals are not eligible for the subtraction.

Oregon Taxes on Military Disability Retirement Pay

Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the U.S. Armed Forces should not be included in taxable income. Some of the payments which are considered disability benefits include:

• Disability compensation and pension payments for disabilities paid to Veterans or their Families
• Grants for homes designed for wheelchair living
• Grants for motor vehicles for Veterans who lost their sight or the use of limbs, or
• Benefits under a dependent-care assistance program.

Oregon State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation (DIC)

DIC is a tax-free monetary benefit paid to eligible survivors of Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service connected injury or disease.

Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) Oregon State Tax Benefits

The Surviving Spouse of a deceased Service member can subtract SBP, RCSBP and RSFPP annuities for service prior to 1 October 1991 from their Oregon income taxes. Any annuities earned for service after 1 October 1991 may not be subtracted.

If service included months before and after 1 October 1991, Surviving Spouses can subtract a percentage of their pension income. To determine the percentage, divide the months of service before 1 October 1991, by the total months of service. Percentages must be rounded to three places (example: 0.4576 = 45.8%).

Oregon Military Pay Adjusted Gross Income (AGI) Subtractions

Oregon offers the following adjusted gross income (AGI) subtractions for resident Service members:

• Military pay earned by resident Service members stationed outside Oregon is not taxed.
• Military pay earned by National Guard and Reserve Service members assigned away from home for 21 days or more is not taxed
• Any remaining taxable military income after taking the above subtractions is eligible for up to a $6,000 subtraction.

Disabled Veteran or Surviving Spouse Oregon Homestead Property Tax Exemptions

 Oregon offers property tax exemptions of $24,071 or $28,886 for disabled Veterans and their Surviving Spouse (or registered domestic partner) on their homestead’s assessed value for property taxes. Veterans and their Surviving Spouse (or registered domestic partner) must own and live at their homestead property to be eligible.

Oregon National Guard State Tuition Assistance (ONGSTA)

ONGSTA provides funding for tuition at Oregon community colleges, public universities, Oregon Health and Science University (OHSU), eligible post-secondary private institutions and certificate programs for current Oregon National Guard Service members. The program will provide funding for in-state resident tuition rates for Oregon’s community colleges (up to 90 quarter credits), public universities, and OHSU (up to 180 quarter credits) and eligible private post-secondary institutions (up to 180 quarter credits or 120 semester credits). Tuition is funded up to the average of the in-state resident tuition rate at the seven Oregon public universities. ONGSTA also provides a book allowance up to $1,000 per academic year.

ONGSTA is awarded on a first-come, first-served basis until all available funds are used. Calculations for ONGSTA tuition assistance will only be after Department of Defense funded Federal Tuition Assistance is applied.

Oregon Instate Tuition and Fees for Student Veterans

An Oregon community college or public university will charge the resident tuition rate for Veterans that meets the following requirements:

Served in the U.S. Armed Forces and received an Honorable or General Under Honorable Conditions discharge

Established physical presence in Oregon within 12 months of being enrolled at the public university or community college.

Resident Tuition Rates When Using U.S. Department of Veterans Affairs Educational Benefits or Fry Scholarship

Any Veteran using VA educational benefits, anyone using transferred VA educational Benefits or using the Marine Gunnery Sergeant John David Fry Scholarship, that lives in Oregon while attending an Oregon institution of higher learning, regardless of state of formal residence, are charged resident tuition rates.

Oregon Veterans Dependent Tuition Program

This benefit provides a full tuition waiver (not fees) at an Oregon public university or college for a bachelor’s or master’s degree for the Children and Spouse of certain Veterans. The waiver is for the total number of attempted credit hours equal to four years of full-time attendance for a bachelor’s degree, or the total number of attempted credit hours equal to two years of full-time attendance for a master’s degree.

Voyager Tuition Assistance Program for Oregon Resident Reserve Component Service Members

The Oregon Voyager Assistance Program Voyager is offered to Oregon resident Service members that served on active duty in the Oregon National Guard or the U.S. Armed Forces Reserves in a combat zone on or after September 11, 2001.

Voyager is a “last dollar award,” meaning it pays after all other federal military education benefits are used. The typical maximum length of the award is four years for undergraduate programs (a fifth year may be approved under certain programs). This benefit is only available to those seeking their initial bachelor’s degree, and it carries a maximum credit limit of 15 course credits beyond the minimum needed for degree completion.

The Voyager Tuition Assistance Program does not cover E-Campus or Distance courses. This benefit is not transferable to a Veteran’s Spouse or dependents. For more information students should contact the admission office at the school they plan to attend.

Interstate Compact on Educational Opportunity for Military Children (MIC3)

The purpose of this compact is to remove barriers to educational success imposed on Children of military Families because of frequent moves and deployment of their parents by:

• Facilitating the prompt enrollment of Children of military Families and ensuring that they are not placed at a disadvantage due to difficulty in the transfer of educational records from the previous school district or variations in entrance or age requirements
• Facilitating the student placement process through which Children of military Families are not disadvantaged by variations in attendance requirements, scheduling, sequencing, grading, course content or assessment. Facilitating the qualification and eligibility for enrollment, educational programs and participation in extracurricular academic, athletic and social activities
• Facilitating the on-time graduation of Children of military Families
• Providing for the enforcement of administrative rules implementing the provisions of this compact
• Providing for the uniform collection and sharing of information between and among member states, schools and military Families under this compact
• Promoting coordination between this compact and other compacts affecting military Children
• Promoting flexibility and cooperation between the educational system, parents and the student in order to achieve educational success for the student.

Oregon Veterans Preference Points for State Employment

Oregon is required by law to provide Veterans’ hiring preference for state employment to eligible Veterans. Preference is also given to Veterans that are state employees for promotion to a civil service position with a higher maximum salary.

For hiring and promotions, applicants must meet requirements for the position, pass any initial screening requirements and pass any required examinations. Preference is given by adding points to a Veterans score. Veterans receive five preference points; disabled Veterans receive 10 points added to their score.

For positions that do not have a numerical scoring system for hiring, eligible Veterans must be given special consideration in the employer’s hiring decision.

Paid leave for Oregon State Employees for Military Training

Oregon State employees that are members of a reserve component of the U.S. Armed Forces are authorized 15 days of paid military leave each year for required military duty.

Oregon Military Family Leave Act (OMFLA)

OMFLA requires Oregon businesses to provide 14 days of unpaid leave for employees that are the Spouse or domestic partner of certain Service members.

Oregon Unemployment Insurance (UI)

Oregon’s Employment Department administers the UI program providing temporary assistance to unemployed Oregon workers. UI is a partial, short-term replacement of lost wages while workers are seeking other work and is not intended to be a permanent source of income. Benefits are not based on financial need.

Employers pay all costs of the UI program. The amount of benefits applicants may be eligible for is determined by the amount of work they performed and wages they earned during the 12 months prior to filing the claim. To be eligible workers must meet the following requirements:

WorkSource Oregon Employment Assistance and Priority of Service for Eligible Veterans and Spouses

Work Source Oregon (WSO) helps Veterans, Service members that are leaving the U.S. Armed Forces and eligible Spouses by providing employment training and placement services. This assistance is provided through Local Veteran Employment Representatives (LVERs) and Disabled Veteran Outreach Program (DVOP) Specialists. LVERs and DVOPs maintain up-to-date information about employment opportunities, programs, and services available to Veterans at the federal, state and local levels as well as in the private sector.

Eligible Veterans and Spouses may qualify for priority of service in employment and training services. Priority of service means:

• Receiving access to a service or resource earlier than those not eligible
• When services or resources are limited, those eligible receive access before or instead of others.

Oregon Direct Professional Licensing for Military Experience

Oregon professional licensing agencies and boards accept military training or experience as an allowable substitution for traditional civilian education or experience required for licensure, certification, or registration

Veteran Designation on Oregon Driver Licenses and ID Cards

The Oregon Driver and Motor Vehicle Services (DMV) offers a Veteran designation for driver licenses; instruction permits or ID cards. There is no additional fee for the Veteran designation

Oregon Military and Veteran License Plates

Oregon offers nine distinctive license plates to honor the service and sacrifice of eligible Service members, Veterans, retired Service members, and certain Family members.

Oregon Veteran Recognition License Plate

Honorably discharged Veterans are eligible for the Oregon Veteran license plate. A fee of $10 is charged for used vehicles and $20 for new vehicles, in addition to the Standard Passenger Fees. Branch of service insignia or service related medal decals are available for this license plate.

Oregon Disabled Veteran License Plate

Disabled Veterans that received an honorable discharge and have a service-connected disability rating from the VA are eligible for the Oregon Disabled Veteran license plate. This license plate does not grant special parking privileges and has a one-time registration and plate fee of $39.50. Only one set of plates may be issued per qualifying Veteran

Oregon Purple Heart License Plate

Purple Heart recipients are eligible for the Oregon Purple Heart license plate. A fee of $10 is charged for used vehicles and $20 for new vehicles, in addition to the Standard Passenger Fees.

Oregon Gold Star Family License Plate

Immediate Family members of a Service member that is killed in the line of duty while serving U.S. Armed Forces are eligible for the Oregon Gold Star Family license

U.S. Department of Veterans Affairs Life Insurance

The VA provides valuable life insurance benefits to Veterans, active and reserve component Service members, and their Families to provide financial security given the extraordinary risks involved in military Service. The VA provides the following life insurance benefit programs

Free Oregon Hunting, Angling and Shellfish License for Disabled Veterans

Oregon resident disabled Veterans are eligible for a free combination license that includes hunting, fishing and shellfish licenses, Columbia River Basin Endorsement and a $25 elk tag. This license must be renewed every year.

Oregon Department of Fish and Wildlife Service Member and Veteran Benefits

Oregon offers several benefits for Service members in the U.S. Armed Forces and Veterans, a short description of these benefits is listed below.

Veterans and Service Members Waterfowl Hunt

Only Veterans and Service members in an active or reserve component of the U.S. Armed Forces that are serving on federal active duty (other than for training) can hunt waterfowl on 5 February 2022. Hunters must have proof with them when hunting that they are a Veteran or an active duty Service member and must have all usual licenses and validations.

Reduced Price Hunting Licenses for Resident Service Members

Oregon resident Service members can purchase big game and game bird hunting licenses for $17 and may purchase a general season tag after the deadline without a late fee.

Nonresident Service Members Can Purchase Resident Licenses

Nonresident Service members can purchase Oregon hunting, fishing or shellfish licenses for resident prices.

Controlled Deer, Elk and Bear Tags for Service Members on Leave in Oregon

Oregon resident Service members that are stationed outside Oregon and home on leave are eligible for controlled deer, elk and bear tags.

Each Oregon Department of Fish and Wildlife (ODFW) District Office is authorized to issue up to 20 controlled deer, elk and bear tags to Service members home on leave during hunting season. To purchase a tag, Service members must provide the following information to the local ODFW District office responsible for issuing the tag:

• Copy of active duty military ID
• Copy of current leave papers
• Valid Oregon resident hunting license.

Oregon Parks and Recreation Special Access Pass for Veterans with Disabilities and Refunds for Active-Duty Service Members on Leave

Oregon Parks and Recreation Department (OPRD) offers free camping (up to 10 nights at a single state park, or a total of 10 nights in a 30 day period regardless of the location) at RV sites, tent campsites, standard horse campsites and free parking at day-use fee parks. This benefit does not cover yurts, cabins, special park facilities, $8 reservation fee or charges for a second driven vehicle.

Eligible disabled Veterans can apply for a Special Access Pass that is valid for 10 years to receive their discount at the point of purchase. Eligible Service members on leave must apply for a refund.

Oregon Department of Veterans’ Affairs (ODVA), Home Loan Program

The ODVA offers home loans for Oregon Veterans. Currently, ODVA’s home loan program offers eligible Veterans fixed-rate financing for:

• Owner-occupied, single-Family residences
• Up to the Fannie Mae limit
• Available for purchase only (no refinancing is available)
• Up to four home loans maximum lifetime benefit.

Oregon Veterans’ Emergency Financial Assistance Program (OVEFAP)

The OVEAP provides emergency financial assistance to Veterans and their Family. Assistance is granted one time only and award amounts vary. Applicants must demonstrate they can continue to pay for basic living expenses after the emergency is resolved. All payments will be sent directly to creditors.

• Emergency financial assistance includes, but is not limited to:
• Emergency or temporary housing and related housing expenses, such as expenses for utilities, insurance, house repairs
• Rent assistance
• Emergency medical or dental expenses
• Emergency transportation.

Oregon Department of Veterans’ Affairs (ODVA) Conservatorship Services

The ODVA Conservatorship Program authorizes the appointing of a conservator for a protected person:

• Veteran
• Surviving Spouse
• Immediate Family members
• Minor Children
• Helpless adult Children
• Dependent parents.

A conservator assumes all responsibility for the financial affairs of the protected person’s estate and manages the financial affairs of a protected person by establishing a personal budget that pays for care, personal needs, dependent support, property maintenance, etc. A conservator applies for all benefits the protected person may be eligible for and invests or otherwise conserves unused funds.

Oregon Department of Veterans’ Affairs (ODVA), Representative Payee Services for Veterans

 The ODVA offers Representative Payee Services for Veterans and their dependents that can act in a limited capacity to pay bills on behalf of their clients. This usually involves paying for housing, utilities, required care expenses and providing allowances for food, transportation, clothing, medications and other expenses.

ODVA Representative Payee Services adhere to the guidelines provided by the VA the Social Security Administration and the Consumer Financial Protection Bureau. Payee duties also may include monitoring personal accounts for resource limitations, providing financial reports and advocating for beneficiaries to maintain, protect and investigate benefits that may be available to them.

In addition, they will work one-on-one with beneficiaries to:

• Assessing monthly income and expenses
• Establishing a monthly budget
• Establishing debt payment plans
• Providing personal expense money
• Help prioritize needs vs. wants
• Establishing financial goals for savings.

Oregon Veterans’ Homes

Oregon has two nursing care facilities that provide care for Oregon Veterans, their Spouses/ Surviving Spouses and the parents of Service members who died while serving in the U.S. Armed Forces.

Oregon Military Funeral Honors Program

The Oregon’s Military Funeral Honors Program helps to schedule and coordinate military funeral honors for deceased Veterans.

These ceremonies are provided free of charge and include, at a minimum, Taps and the folding and presentation of the U.S. Flag. Active Duty Service members and retired Veterans receive additional honors consisting of two or more uniformed Service members, with at least one being a member of Veteran’s branch of service

Oregon Department of Veterans’ Affairs (ODVA) Special Advocacy

The ODVA provides special advocacy by appointing a specialized coordinator with expertise in the issues facing several minority Veteran populations.

Oregon Veterans Day Off for Veterans

 Oregon Law requires employers to offer Veteran employees paid or unpaid time off from work on November 11 each year in recognition of their service.

Employees must give notice and proof-of-service documentation (such as a DD214), to their employer at least 21 days prior to Veterans Day. Employers must respond to requests at least 14 days prior to the holiday. Whether the time off is paid or unpaid is at the discretion of the employer. Employers may deny a Veteran’s request only if they can demonstrate that granting it would cause a significant economic or operational disruption or an undue hardship to the company. In those circumstances, the employer must allow the Veteran a single day off before the following Veterans Day. That day off must be in addition to any other time off the employee would otherwise be eligible for