Final answer:
The claim that itemized deductions have no limits on Oregon tax returns is true. Oregon's tax laws differ from federal ones, allowing greater benefits from certain deductions.
Step-by-step explanation:
The statement that itemized deductions are not limited on Oregon returns is True. Oregon tax laws differ from federal tax laws in that they allow some deductions without the limitations imposed at the federal level. This means that taxpayers in Oregon may benefit from certain deductions more so than on their federal tax returns, as they could potentially deduct the full amount of permitted expenses.