Oregon — State Statute

Oregon Revised Statutes Chapter 317 § 317.394 — Qualifying film production labor rebates

Oregon Revised Statutes Chapter 317 ·
Oregon Code § 317.394 · Enacted · Last updated March 01, 2026
Statute Text
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 §10]
Plain English Explanation
This Oregon statute addresses Qualifying film production labor rebates. AI-powered analysis coming soon.
Key Points
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This section of Oregon law addresses Qualifying film production labor rebates. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 317.394. Use this format in legal documents and court filings.
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