Oregon Statutes 316.859 – Addition for amount deducted as qualified business income from pass-through entity
There shall be added to federal taxable income for Oregon tax purposes the amount allowable as a deduction under section 199A(a) of the Internal Revenue Code for the tax year. [2018 c.108 § 10]
Terms Used In Oregon Statutes 316.859
- Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022
[1953 c.304 § 109; repealed by 1969 c.493 § 99]
[1985 c.802 § 3; repealed by 1997 c.839 § 69]
[1953 c.304 § 110; repealed by 1969 c.493 § 99]
[1953 c.304 § 111; repealed by 1969 c.493 § 99]
[1985 c.715 § 2; 1987 c.293 § 9; 1993 c.18 § 82; 1997 c.772 § 30; 2009 c.33 § 24; repealed by 2011 c.83 § 21]
[1985 c.715 § 3; 1987 c.647 § 15; repealed by 2011 c.83 § 21]
[1995 c.809 § 2; 1997 c.839 § 25; repealed by 2011 c.83 § 21]
[1995 c.809 § 3; repealed by 2011 c.83 § 21]
[1953 c.304 § 112; repealed by 1969 c.493 § 99]
[1995 c.809 § 4; repealed by 2011 c.83 § 21]
[1995 c.809 § 5; repealed by 2011 c.83 § 21]
[1995 c.809 § 6; repealed by 2011 c.83 § 21]
[1995 c.809 § 7; repealed by 2011 c.83 § 21]
[1953 c.304 § 113; repealed by 1969 c.493 § 99]
[1995 c.809 § 8; repealed by 2011 c.83 § 21]
[1995 c.809 § 9; repealed by 2011 c.83 § 21]
[1995 c.809 § 10; repealed by 2011 c.83 § 21]
[1995 c.809 § 12; repealed by 2011 c.83 § 21]
[1953 c.304 § 114; repealed by 1969 c.493 § 99]