I spoke with someone at the Oregon Department of Revenue (beyond the person who answers the phone and answers the "simple questions"). They couldn't find anything specific in their documentation that says how to treat the AMD, either way. They could certainly see my point to treat it as non-taxable interest income (he caveated it by saying that whatever he tells me on the phone can't be relied upon for tax advice). He even ran it by a couple colleagues and called me back a week later. The bad part is they know my name and SSN. Hopefully, I haven't been flagged.
