{"data":{"id":"us-or/ors-317.307","jurisdiction":"us-or","citation":"ORS 317.307","heading":"Reduction for charitable contribution deduction under federal law; subtraction.","body":"There shall be subtracted from federal taxable income the amount by which a corporation must reduce its charitable contribution deduction under section 170(d)(2)(B) of the Internal Revenue Code (relating to carryovers of excess contributions for corporations).","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 317 — Corporation Excise Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors317.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"ed9d206bb534b5d0bbd9d87352ff7a1adb2b20d85b421262ea92750665e9a6d0","source_id":"us-or","stale":false,"prev":"us-or/ors-317.305","next":"us-or/ors-317.309"},"notice":"GroundRules: Original legal text. Not legal advice."}