315.054 Federal tax credits allowable only as specified

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OR Code › Title 29 › Chapter 315 › Section 315.054

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

No credits applied directly to the income tax calculated for federal purposes pursuant to the Internal Revenue Code shall be applied in calculating the tax due under ORS chapter 314, 316, 317 or 318 except those prescribed in this chapter or ORS chapter 314, 316, 317 or 318. [1993 c.730 §4 (enacted in lieu of 316.107)]

Source: Section 315.054 — Federal tax credits allowable only as specified , https://www.oregonlegislature.gov/bills_laws/ors/ors315.html (accessed May 26, 2025).

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