{
  "$comment": "Oregon 2025: progressive tax on federal AGI less the AGI-limited federal tax subtraction and standard deduction; personal exemption credit with an AGI cliff; Paid Leave Oregon 0.6% employee share and statewide transit tax 0.1%.",
  "country": "us",
  "jurisdiction": "us-or",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Los_Angeles"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "4400",
            "rate": "0.0475"
          },
          {
            "upTo": "11100",
            "rate": "0.0675"
          },
          {
            "upTo": "125000",
            "rate": "0.0875"
          },
          {
            "upTo": null,
            "rate": "0.099"
          }
        ],
        "mfj": [
          {
            "upTo": "8800",
            "rate": "0.0475"
          },
          {
            "upTo": "22200",
            "rate": "0.0675"
          },
          {
            "upTo": "250000",
            "rate": "0.0875"
          },
          {
            "upTo": null,
            "rate": "0.099"
          }
        ],
        "mfs": [
          {
            "upTo": "4400",
            "rate": "0.0475"
          },
          {
            "upTo": "11100",
            "rate": "0.0675"
          },
          {
            "upTo": "125000",
            "rate": "0.0875"
          },
          {
            "upTo": null,
            "rate": "0.099"
          }
        ],
        "hoh": [
          {
            "upTo": "8800",
            "rate": "0.0475"
          },
          {
            "upTo": "22200",
            "rate": "0.0675"
          },
          {
            "upTo": "250000",
            "rate": "0.0875"
          },
          {
            "upTo": null,
            "rate": "0.099"
          }
        ]
      },
      "deductions": [
        {
          "type": "federalIncomeTax",
          "id": "federal-tax-subtraction",
          "label": "Federal income tax liability subtraction",
          "cap": {
            "single": "8500",
            "mfj": "8500",
            "mfs": "4250",
            "hoh": "8500"
          },
          "capSchedule": {
            "single": [
              {
                "agiUpTo": "124999.99",
                "value": "8500"
              },
              {
                "agiUpTo": "129999.99",
                "value": "6800"
              },
              {
                "agiUpTo": "134999.99",
                "value": "5100"
              },
              {
                "agiUpTo": "139999.99",
                "value": "3400"
              },
              {
                "agiUpTo": "144999.99",
                "value": "1700"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "249999.99",
                "value": "8500"
              },
              {
                "agiUpTo": "259999.99",
                "value": "6800"
              },
              {
                "agiUpTo": "269999.99",
                "value": "5100"
              },
              {
                "agiUpTo": "279999.99",
                "value": "3400"
              },
              {
                "agiUpTo": "289999.99",
                "value": "1700"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "124999.99",
                "value": "4250"
              },
              {
                "agiUpTo": "129999.99",
                "value": "3400"
              },
              {
                "agiUpTo": "134999.99",
                "value": "2550"
              },
              {
                "agiUpTo": "139999.99",
                "value": "1700"
              },
              {
                "agiUpTo": "144999.99",
                "value": "850"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "249999.99",
                "value": "8500"
              },
              {
                "agiUpTo": "259999.99",
                "value": "6800"
              },
              {
                "agiUpTo": "269999.99",
                "value": "5100"
              },
              {
                "agiUpTo": "279999.99",
                "value": "3400"
              },
              {
                "agiUpTo": "289999.99",
                "value": "1700"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ]
          }
        },
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "Oregon standard deduction",
          "amount": {
            "single": "2835",
            "mfj": "5670",
            "mfs": "2835",
            "hoh": "4560"
          }
        }
      ],
      "credits": [
        {
          "type": "perPerson",
          "id": "exemption-credit",
          "label": "Personal exemption credit",
          "filer": {
            "single": "256",
            "mfj": "512",
            "mfs": "256",
            "hoh": "256"
          },
          "perDependent": "256",
          "phaseout": {
            "single": {
              "threshold": "100000",
              "rate": "1",
              "floor": "0",
              "reductionRounding": {
                "unit": "1000000",
                "mode": "up"
              }
            },
            "mfj": {
              "threshold": "200000",
              "rate": "1",
              "floor": "0",
              "reductionRounding": {
                "unit": "1000000",
                "mode": "up"
              }
            },
            "mfs": {
              "threshold": "100000",
              "rate": "1",
              "floor": "0",
              "reductionRounding": {
                "unit": "1000000",
                "mode": "up"
              }
            },
            "hoh": {
              "threshold": "200000",
              "rate": "1",
              "floor": "0",
              "reductionRounding": {
                "unit": "1000000",
                "mode": "up"
              }
            }
          },
          "phaseoutPer": "total"
        }
      ]
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [
      {
        "id": "pfml",
        "label": "Paid Leave Oregon employee contribution (60% of 1%)",
        "rate": "0.006",
        "wageBase": "176100",
        "annualCap": null,
        "weeklyCap": null,
        "base": "ficaWages",
        "employerRate": "0.004"
      },
      {
        "id": "transit",
        "label": "Oregon statewide transit tax",
        "rate": "0.001",
        "wageBase": null,
        "annualCap": null,
        "weeklyCap": null,
        "base": "stateWages",
        "employerRate": null
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "exemption-credit-cliff",
      "at": "100000",
      "field": "params.incomeTax.credits",
      "description": "The whole exemption credit ($256 per person) is lost once federal AGI exceeds $100,000 (single/MFS) or $200,000 (MFJ/HoH), so net pay falls as gross crosses the limit."
    },
    {
      "id": "federal-tax-subtraction-steps",
      "at": "125000",
      "field": "params.incomeTax.deductions",
      "description": "The federal tax subtraction cap drops in $1,700 steps for each $5,000 of AGI from $125,000 ($10,000 from $250,000 joint/HoH), raising Oregon tax by up to ~$170 at each step."
    }
  ],
  "notModelled": [
    "Itemized deductions and age-65/blind additional standard deduction",
    "Severe-disability and child-with-disability exemptions",
    "Oregon kicker (surplus credit), Oregon Kids Credit, Oregon EITC and other credits",
    "Federal tax subtraction computed from the engine's federal tax after nonrefundable credits (excess APTC repayment, AOTC, premium tax credit adjustments ignored)",
    "TriMet / Lane Transit District payroll taxes (employer-paid) and local taxes (Portland Metro SHS and Multnomah County PFA personal income taxes are not modelled)",
    "Tax tables (taxable income under $50,000) round to whole dollars; engine uses exact rates"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf",
      "title": "2025 Form OR-40 Instructions — calendar tax year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf",
      "title": "2025 Form OR-40 Instructions — tax rate charts S and J",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf",
      "title": "Form OR-40 starts from federal AGI (wages) less subtractions and standard deduction",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf",
      "title": "Publication OR-17 (2025), Miscellaneous Oregon income tax information — 2025 marginal tax rates (4.75% first $4,400 / $8,800; 6.75% to $11,100 / $22,200; 8.75% to $125,000 / $250,000; 9.9% over); HoH and QSS use the joint brackets",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf",
      "title": "2025 Form OR-40 Instructions p. 32 — Chart S (single/MFS) and Chart J (MFJ, HoH, QSS)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf",
      "title": "Publication OR-17 (2025) — federal tax liability subtraction worksheet Part A and Table 9 (max $8,500, $4,250 MFS; AGI phase-out $125,000–$145,000 or $250,000–$290,000 for joint/HoH/QSS)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf",
      "title": "2025 Form OR-40 Instructions line 17, Table 5 — standard deduction $2,835 / $5,670 / $2,835 / $4,560",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf",
      "title": "2025 Form OR-40 Instructions line 25 — exemption credit $256 per exemption; $0 if federal AGI > $100,000 (single/MFS) or > $200,000 (others)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf",
      "title": "Publication OR-17: Oregon is tied to federal taxable income definitions; federal AGI (which excludes 401(k)/403(b)/457(b) deferrals, HSA, §125 and §129 amounts) is the starting point",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.0",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/combined-payroll_211-155-2_2025.pdf",
      "title": "2025 Oregon Combined Payroll Tax Report instructions — Paid Leave contribution rate 0.01, wage base $176,100",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.0",
      "url": "https://paidleave.oregon.gov/employers/contributions-calculator.html",
      "title": "Paid Leave Oregon contribution calculator — employees pay 60% of the 1% (0.6%); employers with 25+ employees pay 40% (0.4%)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.1",
      "url": "https://www.oregon.gov/dor/programs/businesses/Pages/statewide-transit-tax.aspx",
      "title": "Oregon DOR Statewide Transit Tax — 0.1% (.001) of wages as defined in ORS 316.162 (Oregon withholding wages), withheld from residents' wages",
      "retrieved": "2026-10-07",
      "note": "Base modelled as Oregon taxable wages (excludes 401(k) deferrals and §125 amounts, as ORS 316.162 wages follow withholding wages); no wage cap."
    },
    {
      "field": "params.programmes.1",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/combined-payroll_211-155-2_2025.pdf",
      "title": "2025 Oregon Combined Payroll Tax Report instructions — Statewide Transit tax (STT) rate is 0.001",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf",
      "title": "Engine rounds each line to the cent; Oregon tax tables round to whole dollars",
      "retrieved": "2026-10-07"
    }
  ]
}