{"data":{"id":"us-or/ors-316.859","jurisdiction":"us-or","citation":"ORS 316.859","heading":"Addition for amount deducted as qualified business income from pass-through entity.","body":"There shall be added to federal taxable income for Oregon tax purposes the amount allowable as a deduction under section 199A(a) of the Internal Revenue Code for the tax year.","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":"0a3089bdacb3611e214e9642350233d65db230e871b233524466e9ef056b24e8","source_id":"us-or","stale":false,"prev":"us-or/ors-316.857","next":"us-or/ors-316.860"},"notice":"GroundRules: Original legal text. Not legal advice."}