**The information below has not been verified for the 2020 tax year as the Oregon Form 40 instructions have not yet been released by the IRS.**
Per the Oregon Form 40 Instructions, on page 3:
Tuition and fees deduction. Congress has extended this deduction for tax years 2018 through 2020. See the instructions for Schedule OR-ASC.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.