{"data":{"id":"us-or/ors-317.386","jurisdiction":"us-or","citation":"ORS 317.386","heading":"Energy conservation payments exempt.","body":"Any amount received as a cash payment for energy conservation measures under ORS 456.594 to 456.599 and 469.631 to 469.687 is exempt from the tax imposed under this chapter.","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":"d50c7c36103a0b5769a18bb456b1a712aa8691feebec1b76fa150330259d7881","source_id":"us-or","stale":false,"prev":"us-or/ors-317.383","next":"us-or/ors-317.388"},"notice":"GroundRules: Original legal text. Not legal advice."}