Oregon § 316.859 Addition for amount deducted as qualified business income from pass-through entity

Oregon Statutes

§ 316.859 — Addition for amount deducted as qualified business income from pass-through entity

Oregon § 316.859

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.859 (Addition for amount deducted as qualified business income from pass-through entity) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 316.859 (2026).

Text

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.

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