{"data":{"id":"us-or/ors-316.048","jurisdiction":"us-or","citation":"ORS 316.048","heading":"Taxable income of resident.","body":"The entire taxable income of a resident of this state is the federal taxable income of the resident as defined in the laws of the United States, with the modifications, additions and subtractions provided in 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":"0dd68085cace3debf71d19d622c5a2bbfca2eaca86b007f9f8d603142f075c04","source_id":"us-or","stale":false,"prev":"us-or/ors-316.047","next":"us-or/ors-316.049"},"notice":"GroundRules: Original legal text. Not legal advice."}