Could you please elaborate on what you mean by the Portland, Oregon "refund plan?" We are not familiar with such a tax, or fee. Does it go by another name, or can you point to an internet link that may help us to identify it? We would be happy to help you with this question, but we do not know what you are asking. Thanks!
Are you referring to the Arts Education and Access Income Tax? City of Portland residents 18 years or older who have $1,000 or more of annual income and are in a household above the federal poverty level. If your household's annual income is at or below the federal poverty level, you may request an exemption. If you move in or out of Portland during 2016, you still must pay the entire $35 tax.
You must itemize your deductions using federal Schedule A. To be deductible, the tax must be imposed on you and you must have paid it during your tax year. Taxes may be claimed only as an itemized deduction on Form 1040, Schedule A, Line 8, Itemized Deductions. There is no way to claim this amount on the Oregon return.
To claim the Arts Tax in TurboTax: