ORS 316.859: Addition for amount deducted as qualified business income from pass-through entity.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
There shall be added to federal taxable income for Oregon tax purposes the amount allowable as a deduction under section 199A(a) of the Internal Revenue Code for the tax year. [2018 c.108 §10]
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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html