ORS 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]
Note: Sections 9 and 10 (1), chapter 826, Oregon Laws 2005, provide:
Sec. 9. Amounts received as a result of the sale of a manufactured dwelling park to a corporate entity formed by the tenants of the park, or by a nonprofit corporation or housing authority, as described in section 2, chapter 89, Oregon Laws 2014 [90.844 (Procedures for purchase of facility by tenants)], are exempt from the tax imposed by this chapter. [2005 c.826 §9; 2014 c.89 §17; 2015 c.217 §10]
Sec. 10. (1) Section 9, chapter 826, Oregon Laws 2005, applies to tax years beginning on or after January 1, 2006, and before January 1, 2026. [2005 c.826 §10; 2007 c.906 §22; 2013 c.750 §37; 2015 c.217 §15(1); 2019 c.579 §22(1)]

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Last accessed
May. 15, 2020