{"data":{"id":"us-or/ors-317.388","jurisdiction":"us-or","citation":"ORS 317.388","heading":"Claim of right income repayment adjustment when credit is claimed.","body":"There shall be added to federal taxable income any amount taken as a deduction under section 1341 of the Internal Revenue Code in computing federal taxable income for the tax year, if the taxpayer has claimed a credit for claim of right income repayment adjustment under ORS 315.068.","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":"65472aaa46d8b6e6ae6ade2116fb75aeb1c297ba57bba957f68fac5a52f40d0d","source_id":"us-or","stale":false,"prev":"us-or/ors-317.386","next":"us-or/ors-317.390"},"notice":"GroundRules: Original legal text. Not legal advice."}