Oregon is one of nine states that currently allow taxpayers to claim federal income taxes paid as a deduction on personal income tax forms. Under current law, Oregon taxpayers can deduct up to $3,000 of federal personal income tax on their Oregon tax returns. This analysis assesses the impact of two possible changes to the current deduction on elderly Oregonians. One possible change would increase this limit from $3,000 to $5,000. A second alternative would eliminate the limit altogether, allowing Oregon taxpayers to deduct all of their federal personal income tax.