The former Oregon Tuition and Fees Subtraction (Code 308) was a state income tax subtraction associated with the former federal tuition and fees deduction. The subtraction is not available for the 2025 tax year Oregon subtraction code 308 — the Tuition and Fees subtraction, it ended after tax year 2020. It is not available for tax year 2021 or later.
Source:
2025 Publication OR-17, Oregon Individual Income Tax
Disclaimer: Always verify tax information with the official forms and instructions from the Federal Internal Revenue Service (IRS) or your state’s Department of Revenue. Tax rules may vary by jurisdiction and filing status. For complex situations, consult a qualified tax professional or attorney.