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Oregon · Through 2025 Edition

ORS 317.304: Addition for unused qualified business credits.

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Where this section sits in the code
  1. 08 - Revenue and Taxation
  2. 29. Revenue and Taxation
  3. Chapter 317 — Corporation Excise Tax

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.

Collected 2026-09-03T23:50:13Z. Source file · JSON

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