Final answer:
The Oregon subtraction for federal pension income includes military service pay, disability payments before retirement age, and federal service after October 1, 1991. Therefore, the correct answer is option d, 'All of the above'.
Step-by-step explanation:
Oregon allows a subtraction for federal pension income, which can include a variety of income sources for individuals who have served in federal positions. Specifically, federal pension income encompasses:
Military service payDisability payments received before retirement ageFederal service after October 1, 1991
Hence, option d, 'All of the above', is the correct choice. It is important for individuals planning for retirement or already retired to understand how their federal pension income can impact their state taxes. Most states, including Oregon, provide certain tax benefits to retirees, helping them manage their finances effectively in their post-work years.