Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 316 - PERSONAL INCOME TAXMODIFICATIONS OF TAXABLE INCOME
ADDITIONAL MODIFICATIONS OF TAXABLE INCOME
Section 316.837 - Addition for federal prescription drug plan subsidies excluded for federal tax purposes

ORS § 316.837

Download
PDF
Current through 2024 Regular Session legislation
Section 316.837 - Addition for federal prescription drug plan subsidies excluded for federal tax purposes

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.

ORS 316.837

2005 c. 832, § 42