{"data":{"id":"us-or/ors-317.401","jurisdiction":"us-or","citation":"ORS 317.401","heading":"Addition for federal prescription drug plan subsidies excluded for federal tax purposes.","body":"A taxpayer that is allowed an exclusion from gross income under section 139A of the Internal Revenue Code for federal tax purposes shall add the amount excluded to federal taxable income for purposes of the tax imposed by this chapter. [2005 c.832 §45]\n(Temporary provisions relating to exemption for certain sales of manufactured dwelling parks)","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":"e022eafd1e3a4d44b2ffc1241770d60b9073dd872515e01faf8451597a5e8f6a","source_id":"us-or","stale":false,"prev":"us-or/ors-317.398","next":"us-or/ors-317.405"},"notice":"GroundRules: Original legal text. Not legal advice."}