Back in early April 2015, I wrote about how slow NC was in updating their 2014 income tax laws. You can read that post here. It turns out the NC Legislature is fast compared to Oregon. According to CCH, Oregon just updated their income tax laws to conform (or not conform) with late 2014 changes by Congress. You can read more about the Congressional changes here and here.
At least the changes are effective for 2015. Returns for 2014 filed under the Internal Revenue Code as of 12/31/2013 are not subject to this late change. It is difficult though for Oregon taxpayers that have to know two different federal tax laws for 2014 – the 2014 law for federal returns and the 2013 federal law for 2014 Oregon returns.