What is the Oregon subtraction for wildfire civil action legal fees?

If you paid legal fees as a plaintiff in litigation related to a qualified wildfire and would have been able to deduct those fees as a miscellaneous itemized deduction on your federal return under IRC Sections 63(d) and 57, as in effect on December 21, 2017, you may subtract those fees on your Oregon return.

A qualifying wildfire is a wildfire that meets one of the following conditions:

• Is the subject of a state of emergency declared by the Governor;
• Occurs in an area subject to an executive order of the Governor invoking the Emergency Conflagration Act; or
• Is a federally declared disaster, whether located within Oregon or elsewhere.

The declaration or executive order relating to the wildfire must have been issued on or after January 1, 2018 and before January 1, 2026 to qualify.

You can claim the subtraction even if you don't itemize deductions on your return. The subtraction is limited to the amount of legal fees that exceed 2% of your federal AGI.