Oregon DOR Proposed Amendments to Proration of Income, Deduction Rules

The Oregon Department of Revenue (DOR) has proposed amendments to OAR 150-316-0135 and adoption of OAR 150-316-0136 regarding the proration of income and deductions for non-resident and part-year resident taxpayers. The proposed rules address how nonresidents should calculate four new federal personal income tax deductions for Oregon tax purposes, specifying that car loan interest and charitable contribution deductions will be prorated by the Oregon percentage, while tips and overtime compensation deductions will be limited to Oregon-source income. Comments on the proposed rules are due Dec. 1. [Or. Dep’t of Revenue, Proposed Regs. Sections 150-316-0135, 0136, 10/29/25]