{"data":{"id":"us-or/ors-316.836","jurisdiction":"us-or","citation":"ORS 316.836","heading":"Qualified production activities income.","body":"A taxpayer that is allowed a deduction for qualified production activities income under section 199 of the Internal Revenue Code for federal tax purposes shall add the amount deducted to federal taxable income for purposes of the tax imposed by 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":"73eb71b764e85b78d33d568ba999d5d6761aacb8eb86ca0881ac499038d7f791","source_id":"us-or","stale":false,"prev":"us-or/ors-316.835","next":"us-or/ors-316.837"},"notice":"GroundRules: Original legal text. Not legal advice."}