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Current as of January 01, 2023 | Updated by FindLaw Staff
As used in ORS 329A.700 to 329A.718:
(1) “Child care provider” means a provider, for compensation, of care, supervision or guidance to a child on a regular basis in a center or in a home other than the child's home. “Child care provider” does not include a person who is the child's parent, guardian or custodian.
(2) “Community agency” means a nonprofit agency that:
(a) Provides services related to child care, children and families, community development or similar services; and
(b) Is eligible to receive contributions that qualify as deductions under section 170 of the Internal Revenue Code.
(3) “High quality child care” means child care that meets standards for high quality child care established or approved by the Early Learning Council.
(4) “Qualified contribution” means a contribution made by a taxpayer to the Office of Child Care or a selected community agency for the purpose of promoting child care, and for which the taxpayer will receive a tax credit certificate under ORS 329A.706.
(5) “Tax credit certificate” means a certificate issued by the Office of Child Care to a taxpayer to qualify the taxpayer for a tax credit under ORS 315.213.
(6) “Tax credit marketer” means an individual or entity selected by the Office of Child Care to market tax credits to taxpayers.
Cite this article: FindLaw.com - Oregon Revised Statutes Education and Culture § 329A.700 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-30-education-and-culture/or-rev-st-sect-329a-700/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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