Oregon Revised Statutes
Or. Rev. Stat. § 316.698 (2026)
Subtraction for qualifying film production labor rebates
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316.698 Subtraction for qualifying film production labor rebates. If the amount received as a labor rebate under section 1, chapter 559, Oregon Laws 2005, is included in federal taxable income for federal tax purposes, then the amount shall be subtracted from federal taxable income for purposes of determining Oregon taxable income under this chapter. [2005 c.559 §8]