Deductions & credits

Since your adjusted gross income is below $10,000, it's possible that you don't have a tax liability.  If that's the case, the credit may not produce a tax benefit.

It's worth pointing out that the Political Contributions Credit on line 24 of Form OR-40 is a nonrefundable credit.  This means that it can be used to offset the tax liability shown on line 22 of your state return, but if your tax liability is zero, it won't be used, at all.

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