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.
ORS 316.859
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
2018 c.108 §10
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.