ORS 316.029: Disallowance of subtraction for amounts included in calculation of net operating loss.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

Notwithstanding ORS 316.739, a subtraction from federal taxable income is not allowed for amounts included in the calculation of an Oregon net operating loss under ORS 316.028. [2011 c.685 §2]

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html