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Oregon Revised Statutes Education and Culture § 329A.703

Current as of January 01, 2023 | Updated by Findlaw Staff

<Text of section applicable to tax years prior to Jan. 1, 2016.  See, also, section applicable to tax years beginning on or after Jan. 1, 2016.>

(1) The Office of Child Care in collaboration with an advisory committee established by the office shall establish a program to:

(a) Allocate tax credit certificates to taxpayers that make qualified contributions to the Office of Child Care; and

(b) Distribute to child care providers moneys from qualified contributions and other contributions.

(2) The purposes of the program are to:

(a) Encourage taxpayers to make contributions to the Office of Child Care by providing a financial return on qualified contributions and by soliciting other contributions.

(b) Achieve specific and measurable goals for targeted communities and populations.

(c) Set standards for the child care industry concerning the cost of providing quality, affordable child care.

(d) Strengthen the viability and continuity of child care providers while making child care more affordable for low and moderate income families.

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Cite this article: FindLaw.com - Oregon Revised Statutes Education and Culture § 329A.703 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-30-education-and-culture/or-rev-st-sect-329a-703/

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