Oregon Statutes 317.394 – Qualifying film production labor rebates
Current as of: 2023 | Check for updates
|
Other versions
If the amount received as a labor rebate under section 1, chapter 559, Oregon Laws 2005, is included in federal taxable income for federal tax purposes, then the amount shall be subtracted from federal taxable income for purposes of determining Oregon taxable income under this chapter. [2005 c.559 § 10]
Terms Used In Oregon Statutes 317.394
- Oregon taxable income: means taxable income, less the deduction allowed under ORS § 317. See Oregon Statutes 317.010
[Amended by 1957 c.607 § 7; renumbered 317.504]