Each state has its own guidelines and tax rules for preparing income tax returns. In the state of Oregon, if you or your spouse were age 64 or older on December 31, 2016 and have qualifying medical and/or dental expenses, you may qualify for the special Oregon medical subtraction.
https://www.oregon.gov/DOR/forms/FormsPubs/publication-or-17_101-431_2016.pdf (page 77 explains the state deduction)
