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Or. Rev. Stat. § 316.698

Subtraction for qualifying film production labor rebates

Oregon · Oregon Revised Statutes Chapter 316 — Personal Income Tax · Status: effective

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Or. Rev. Stat. § 316.698, Subtraction for qualifying film production labor rebates, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2495709
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If the amount received as a labor rebate under section 1, chapter 559, Oregon Laws 2005, is included in federal taxable income for federal tax purposes, then the amount shall be subtracted from federal taxable income for purposes of determining Oregon taxable income under this chapter.