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Oregon Revised Statutes

Or. Rev. Stat. § 316.739 (2026)

Deferral of deduction for certain amounts deductible under federal law

✓ current as of May 2026
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      316.739 Deferral of deduction for certain amounts deductible under federal law. (1) There shall be added to federal taxable income for Oregon tax purposes the difference between the amount allowable as a deduction under section 108 of the Internal Revenue Code as applicable to the tax year of the taxpayer and the amount allowable as a deduction under section 108 of the Internal Revenue Code as amended and in effect on December 31, 2008, as applicable to the tax year of the taxpayer.

      (2) There shall be added to federal taxable income for Oregon tax purposes the difference between the amount allowable as a deduction under section 168(k) of the Internal Revenue Code as applicable to the tax year of the taxpayer and the amount allowable as a deduction under section 168(k) of the Internal Revenue Code as amended and in effect on December 31, 2008, as applicable to the tax year of the taxpayer.

      (3) There shall be added to federal taxable income for Oregon tax purposes the difference between the amount allowable as a deduction under section 179 of the Internal Revenue Code as applicable to the tax year of the taxpayer and the amount allowable as a deduction under section 179 of the Internal Revenue Code as amended and in effect on December 31, 2008, as applicable to the tax year of the taxpayer.

      (4) Amounts added to federal taxable income for Oregon tax purposes under subsections (1) to (3) of this section may thereafter be subtracted from federal taxable income for Oregon tax purposes in the tax year for which the amounts would have been allowed as a deduction on the taxpayer’s federal income tax return under the Internal Revenue Code as amended and in effect on December 31, 2008, as applicable to the tax year of the taxpayer. [2009 c.909 §37; 2011 c.7 §29]

 

      Note: Section 31, chapter 7, Oregon Laws 2011, provides:

      Sec. 31. ORS 316.739 and 317.301 apply to tax years beginning on or after January 1, 2009, and before January 1, 2011. [2011 c.7 §31]

 

      316.740 [1953 c.304 §95; 1957 c.75 §1; repealed by 1957 c.632 §1 (314.835 enacted in lieu of 316.740 and 317.535)]

 

      316.741 [1957 c.586 §8; repealed by 1969 c.493 §99]

 

      316.742 [1991 c.457 §7g; 1995 c.556 §11; repealed by 1997 c.839 §69]

 

      316.743 [1997 c.824 §2; repealed by 2001 c.660 §55]

Notes of Decisions
Cited in 1 case, 2016–2016 · leading case: Garrison v. Dept. of Rev. (Or. T.C. 2016).
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Garrison v. Dept. of Rev. (Or. T.C. 2016). “707(1), (3); ORS 316.739(2), (3)); Ptf’s Post-Tr Reply at 8–9.”
Or. Rev. Stat. § 316.739(2): 1 case
Garrison v. Dept. of Rev. (Or. T.C. 2016). “707(1), (3); ORS 316.739(2), (3)); Ptf’s Post-Tr Reply at 8–9.”
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