{"data":{"id":"us-or/ors-316.013","jurisdiction":"us-or","citation":"ORS 316.013","heading":"Determination of federal adjusted gross income.","body":"Unless the context requires otherwise and notwithstanding ORS 316.012, whenever, in the calculation of Oregon taxable income, reference to the taxpayer’s federal adjusted gross income is required to be made, the taxpayer’s federal adjusted gross income shall be as determined under the provisions of the Internal Revenue Code as they may be in effect for the tax year of the taxpayer without any of the additions, subtractions or other modifications or adjustments required under this chapter and other laws of this state applicable to personal income taxation.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"d08d697abab58a2679fb901aa5343e1f43e677387e628dabfb90fee22468504c","source_id":"us-or","stale":false,"prev":"us-or/ors-316.012","next":"us-or/ors-316.014"},"notice":"GroundRules: Original legal text. Not legal advice."}