You can subtract up to $4,750 for Married Filing Jointly returns or up to $2,375 for all other returns for contributions made to a 529
Oregon College Savings Network account in 2018.
If you contribute more than your limit, you can carry forward the remaining contribution not subtracted over the next four years. Rollovers from other 529 plans into an Oregon 529 plan are considered new contributions and qualify for the subtraction. Keep a copy of your account statement with your tax records.
For more information, go to the Oregon College Savings Plan website.