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Or. Rev. Stat. § 317.388

Claim of right income repayment adjustment when credit is claimed

Oregon · Oregon Revised Statutes Chapter 317 — Corporation Excise Tax · Status: effective

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Or. Rev. Stat. § 317.388, Claim of right income repayment adjustment when credit is claimed, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496030
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There shall be added to federal taxable income any amount taken as a deduction under section 1341 of the Internal Revenue Code in computing federal taxable income for the tax year, if the taxpayer has claimed a credit for claim of right income repayment adjustment under ORS 315.068.