or-income-taxSource-cited draft Triggers when the taxpayer is an Oregon resident sole proprietor or single-member LLC needing to file Oregon Form OR-40. Covers Oregon's four-bracket graduated income tax (4.75%–9.9% for tax year 2025), standard and itemized deductions, personal exemption credit, federal tax subtraction, and Oregon's unique no-sales-tax environment. Must be loaded alongside us-tax-workflow-base and us-federal-return-assembly.