Requires addition to taxable income for Oregon tax purposes of amounts attributable to like-kind exchanges and excluded from federal taxable income because of operation of federal law. Requires addition to taxable income for Oregon tax purposes of amounts attributable to like-kind exchanges and excluded from federal taxable income because of operation of federal law. Provides for subtraction, for tax year in which gain from exchange is recognized and included in federal taxable income, of amount initially added.
Applies to tax years beginning on or after January 1, 2014.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
Oregon Legislative Assembly - Public Testimony Registration Form
You are registering to speak about:
HB 3433 House Committee On Revenue
Registration Instructions
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Measure Not Scheduled for Public Testimony
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