Oregon Statutes 317.401 – 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. [2005 c.832 § 45]
Terms Used In Oregon Statutes 317.401
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
(Temporary provisions relating to exemption for certain sales of manufactured dwelling parks)
Sections 9 and 10, chapter 826, Oregon Laws 2005, provide:
Amounts received as a result of the sale of a manufactured dwelling park are exempt from the tax imposed by this chapter [ORS Chapter 317]:
(1) If the sale is made to a corporate entity formed by the tenants of the park, or by a nonprofit corporation or housing authority, as described in ORS § 90.844.
(2) If the manufactured dwelling park has been destroyed by a natural disaster, as defined in section 2, chapter 260, Oregon Laws 2021 [197.488], and the sale is made to a nonprofit corporation or housing authority that will redevelop the site as a manufactured dwelling park. [2005 c.826 § 9; 2014 c.89 § 17; 2015 c.217 § 10; 2021 c.528 § 23]
(1) Section 9, chapter 826, Oregon Laws 2005, applies to tax years beginning on or after January 1, 2006, and before January 1, 2026.
(2) The amendments to section 9, chapter 826, Oregon Laws 2005, by section 10, chapter 217, Oregon Laws 2015, apply to tax years beginning on or after January 1, 2015, and before January 1, 2026.
(3) The amendments to section 9, chapter 826, Oregon Laws 2005, by section 23 of this 2021 Act [section 23, chapter 528, Oregon Laws 2021] apply to tax years beginning on or after January 1, 2021, and before January 1, 2026. [2005 c.826 § 10; 2007 c.906 § 22; 2013 c.750 § 37; 2015 c.217 § 15; 2019 c.579 § 22; 2021 c.528 § 24]
[Amended by 1955 c.587 § 1; repealed by 1957 c.632 § 1 (314.405 enacted in lieu of 316.605 and 317.405)]
[Amended by 1953 c.385 § 9; 1955 c.581 § 2; 1957 c.20 § 1; repealed by 1957 c.632 § 1 (314.410 enacted in lieu of 316.610 and 317.410)]
[Amended by 1953 c.385 § 9; 1955 c.581 § 1; repealed by 1957 c.632 § 1 (314.415 enacted in lieu of 316.615 and 317.415)]
[Amended by 1955 c.356 § 1; repealed by 1957 c.632 § 1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
[Repealed by 1957 c.632 § 1 (314.425 enacted in lieu of 316.625 and 317.425)]
[Repealed by 1957 c.632 § 1 (314.430 enacted in lieu of 316.630 and 317.430)]
[Repealed by 1957 c.632 § 1 (314.435 enacted in lieu of 316.635 and 317.435)]
[Repealed by 1957 c.632 § 1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
[Repealed by 1957 c.632 § 1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
[Amended by 1957 c.607 § 8; 1961 c.504 § 4; repealed by 1969 c.166 § 8]
[Repealed by 1957 c.632 § 1 (314.445 enacted in lieu of 316.650 and 317.455)]
[Repealed by 1957 c.632 § 1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)]
[Repealed by 1957 c.632 § 1 (314.455 enacted in lieu of 316.660 and 317.465)]
[Amended by 1953 c.385 § 9; 1955 c.585 § 1; repealed by 1957 c.632 § 1 (314.460 enacted in lieu of 316.665 and 317.470)]
[Repealed by 1957 c.632 § 1 (314.465 enacted in lieu of 316.670 and 317.475)]