Oregon Statutes
§ 317.303 — Deduction or adjustment for certain federal credits
Oregon § 317.303
This text of Oregon § 317.303 (Deduction or adjustment for certain federal credits) 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. § 317.303 (2026).
Text
If a taxpayer has taken a federal credit, which requires as a condition of the use of the federal credit the reduction of a corresponding deduction or basis, and the federal credit is not allowable for Oregon purposes, the taxpayer shall be allowed the deduction or appropriate adjustment to basis to derive Oregon taxable income.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
1983 c.162 §17
Nearby Sections
15
§ 317.005
Short title§ 317.010
Definitions§ 317.015
§ 317.015§ 317.016
§ 317.016§ 317.017
§ 317.017§ 317.018
Statement of purpose§ 317.020
§ 317.020§ 317.021
§ 317.021§ 317.022
§ 317.022§ 317.030
Effect of chapterCite This Page — Counsel Stack
Bluebook (online)
Oregon § 317.303, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/317.303.