{"data":{"id":"us-or/ors-316.853","jurisdiction":"us-or","citation":"ORS 316.853","heading":"Addition for amount deducted as deemed repatriation.","body":"In addition to the other modifications to federal taxable income contained in this chapter, to derive Oregon taxable income there shall be added to federal taxable income any amount deducted, for the tax year, for federal income tax purposes under section 965(c)(1) of the Internal Revenue Code.","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":"68f2842fa3ee7deefca83c0968153cbd5e50698305027c3a48d5fb2f4581e3f0","source_id":"us-or","stale":false,"prev":"us-or/ors-316.852","next":"us-or/ors-316.854"},"notice":"GroundRules: Original legal text. Not legal advice."}