The amount of any long term care insurance premiums paid or incurred by a taxpayer during the tax year shall be added to taxable income if:

(1) The amount is taken into account as a deduction on the taxpayer’s federal return for the tax year; and

(2) The taxpayer claims the credit allowed under ORS § 315.610 for the tax year. [1999 c.1005 § 5]

[1973 c.115 § 5; repealed by 1983 c.162 § 57]

[1983 c.162 § 21; repealed by 2001 c.509 § 19]