Tuition and fees [ORS 316.716(3)]
Oregon’s tuition and fees subtraction was for taxpayers who had to reduce the tuition and fees deduction on their federal return because they were claiming a federal education credit. Congress has repealed the federal tuition and fees deduction for tax years after 2020. This means that there is no longer a deduction that must be reduced in order to claim a federal education credit. For this reason, Oregon’s tuition and fees subtraction is no longer available.