No, the Oregon special depreciation allowance was not different than the federal amount in 2023. If the asset you are exchanging was purchased in 2023, yes, you can use the amount of special depreciation from your 4562 (80%).
In 2023, Oregon conformed to the federal rules for bonus depreciation. Per the 2023 Oregon Depreciation Schedule Instructions, you are specifically instructed to report the same deprecation as used on the federal return, except for assets placed in service in 2009 and 2010.
