For tax year 2011 and 2012 -
Oregon is tied to federal income tax laws as of December 31, 2010 for tax year 2011 and as of December 31, 2011 for tax year 2012. Oregon has a rolling tie to federal changes made to the definition of taxable income with the following exceptions:
IRC section 139A for Federal Subsidies for Prescription Drug Plans;
IRC section 199 for Income Attributable to Domestic Production Activities, also known as Qualified Production Activity Income (QPAI).
Income under these sections is specifically exempt from tax on the federal return. If you have any of these types of income, you will have an addition on your Oregon tax return.