ORS 316.837: Addition for federal prescription drug plan subsidies excluded for federal tax purposes.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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 §42]
This rule cites
No citations extracted.
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html