Oregon ABLE account contributions
A refundable tax credit for the 2025 tax year of up to $180 ($360 if married filing jointly) is available if you make contributions to an Oregon Achieving a Better Life Experience (ABLE) account for the benefit of a person with a disability. To qualify for the credit, you must make contributions during the tax year, up until the date the return is filed or the due date (not including extension), whichever is earlier. Your AGI determines the percentage of your contribution made during the year that you may claim as a credit. (See the table above.) For more information about this credit, visit the Oregon ABLE Savings website or see Publication OR-17 . For tax year 2026, the credit limit will be $190 ($380 if married filing jointly).