Oregon Revised Statutes Revenue and Taxation § 317.398

Except as otherwise provided in this section, a taxpayer that is allowed a deduction for qualified production activities income under section 199 of the Internal Revenue Code   1 for federal tax purposes shall add the amount deducted to federal taxable income for purposes of the tax imposed by this chapter. In the case of a taxpayer that is a specified agricultural or horticultural cooperative as defined in section 199(d)(3)(F) of the Internal Revenue Code, the preceding sentence shall be applied as if the amount deducted by the taxpayer under section 199 of the Internal Revenue Code for the tax year were reduced by the amount of the deduction passed through to the taxpayer's patrons under section 199(d)(3)(A) of the Internal Revenue Code.