Oregon bills propose corporate income tax changes

myStateTaxOffice

The 2013 Oregon legislature convened on Monday, February 4, and a series of corporate tax proposals have been introduced. The proposals include adoption of the Finnigan sales factor rule for unitary group members, a switch to market-based sourcing for certain sales other than sales of tangible personal property, an accelerated depreciation deduction, a limitation on credits, and a revision to the minimum tax.



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