Yes, according to the Oregon income tax return instructions (2024 Publication OR-17, Oregon Individual Income Tax Guide, 150-101-431 page 121), you may include the contribution made in January in the section for contributions in 2024.
Note Oregon no longer allows a deduction for 529 contributions (unless you are carrying forward unused deductions from prior years.) Rather, the current benefit is a tax credit, with a maximum value of $180 ($360 if married filing
jointly).
