Yes. ORS 316.159 pertains to the subtraction of certain retirement distributions that were contributed to a retirement plan during a period of nonresidency in Oregon. Specifically, it allows Oregon residents to subtract distributions from their federal taxable income if:
- The contributions were made while the individual was a nonresident.
- No deduction, exclusion, or exemption for the contributions was allowed in another state before becoming an Oregon resident.
- No other state provided a tax benefit for the distributions before the individual became an Oregon resident.
If you meet the qualifications listed above, you should be eligible for the subtraction. You may need to contact the state to seek clarification on the matter.
ORS 316.159
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