Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 316 - PERSONAL INCOME TAXMODIFICATIONS OF TAXABLE INCOME
ADDITIONAL MODIFICATIONS OF TAXABLE INCOME
Section 316.859 - Addition for amount deducted as qualified business income from pass-through entity

ORS § 316.859

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 316.859 - Addition for amount deducted as qualified business income from pass-through entity

There shall be added to federal taxable income for Oregon tax purposes the amount allowable as a deduction under section 199A(a) of the Internal Revenue Code for the tax year.

ORS 316.859

2018 c. 108, § 10