{"data":{"id":"us-or/ors-316.698","jurisdiction":"us-or","citation":"ORS 316.698","heading":"Subtraction for qualifying film production labor rebates.","body":"If the amount received as a labor rebate under section 1, chapter 559, Oregon Laws 2005, is included in federal taxable income for federal tax purposes, then the amount shall be subtracted from federal taxable income for purposes of determining Oregon taxable income under this chapter.","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":"344e5bc64756c2a8a4cb00ea3d3dcbe28a225d43a8113a8e157fdabd5d8b015b","source_id":"us-or","stale":false,"prev":"us-or/ors-316.697","next":"us-or/ors-316.699"},"notice":"GroundRules: Original legal text. Not legal advice."}