As used in ORS 657A.700 to 657A.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 Commission for Child Care.
(4) “Qualified contribution” means a contribution made by a taxpayer to the Child Care Division of the Employment Department 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 657A.706.
(5) “Tax credit certificate” means a certificate issued by the Child Care Division 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 Child Care Division to market tax credits to taxpayers. [2001 c.674 §3; 2003 c.473 §1]
Note: 657A.700 to 657A.718 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 657A or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Section: Previous 657A.520 657A.530 657A.600 657A.610 657A.620 657A.630 657A.640 657A.700 657A.703 657A.706 657A.709 657A.712 657A.715 657A.718 657A.990 NextLast modified: August 7, 2008