ORS 317.304: Addition for unused qualified business credits.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
There shall be added to federal taxable income the amount taken as a deduction on the taxpayer’s federal return for unused qualified business credits under section 196 of the Internal Revenue Code. [1995 c.556 §16]
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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors317.html