Or. Rev. Stat. § 317.401
Addition for federal prescription drug plan subsidies excluded for federal tax purposes
Oregon · Oregon Revised Statutes Chapter 317 — Corporation Excise Tax · Status: effective
Cite this
- Citation
- Or. Rev. Stat. § 317.401, Addition for federal prescription drug plan subsidies excluded for federal tax purposes, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496037
- Permanent ID
ys:prov:2496037@1- SHA-256
9b8ba9284881306b3f0bbdc5226d716898525cbeb11543226dd05671b46205e1
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
A taxpayer that is allowed an exclusion from gross income under section 139A of the Internal Revenue Code for federal tax purposes shall add the amount excluded to federal taxable income for purposes of the tax imposed by this chapter. [2005 c.832 §45]
(Temporary provisions relating to exemption for certain sales of manufactured dwelling parks)