As used in ORS 316.147 to 316.149, unless the context requires otherwise:
(1) “Eligible taxpayer” includes any individual who must pay taxes otherwise imposed by this chapter and:
(a) Who pays or incurs expenses for the care of a “qualified individual,” as defined in subsection (2) of this section, through a payment method determined by rule of the Department of Revenue; and
(b) Who has a “household income,” as defined by ORS 310.630, for the taxable year, not to exceed the maximum amount of household income allowed in ORS 310.640 (1989 Edition) for a homeowner or renter refund.
(2) “Qualified individual” includes an individual at least 60 years of age on the date that the expenses described in subsection (1)(a) of this section are paid or incurred by the eligible taxpayer:
(a) Whose household income, as defined by ORS 310.630, does not exceed $7,500 for the calendar year in which the taxable year of the taxpayer begins;
(b) Who is eligible for home care services under Oregon Project Independence provided by the Department of Human Services;
(c) Who is certified by the Department of Human Services; and
(d) Whose care or any portion thereof is not paid for under ORS chapter 414. [1979 c.494 §2; 1991 c.786 §5; 1997 c.170 §28]
Section: Previous 316.140 316.141 316.142 316.143 316.144 316.145 316.146 316.147 316.148 316.149 316.150 316.151 316.152 316.153 316.154 NextLast modified: August 7, 2008