No, amounts paid through an FSA are not deductible under ORS 316.693.
The reason is this. This law reads:
"(1)(a) In addition to the other modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the amount paid for medical care of an individual and not compensated for by insurance or otherwise [emphasis mine]..."
This "otherwise" refers to any other type of tax advantage. But a Flexible Spending Account is already tax-advantaged, because the money you or your employer contributed to it was not included in your income. Deducting the amount again would be "double-dipping".
