Oregon DOR Proposes Regulation Conforming Moving Expense Deduction to Federal Law

The Oregon Department of Revenue (DOR) proposed amendments to regulations governing moving expense deductions. The proposed rule updates existing regulations to conform with the One Big Beautiful Bill Act, which made permanent the restriction limiting moving expense deductions to military personnel and expanded eligibility to include members of the intelligence community. The regulation specifies that moving expenses are only deductible for Oregon tax purposes when connected to employment within Oregon. Comments on the proposal are due June 1. [Or. Dep’t of Revenue, Proposed Reg. Section 150-316-0181, 04/29/26]