ORS 329A.706
Program implementation

  • tax credit certificates
  • rules

(1)

For the purpose of implementing the program established under ORS 329A.703 (Program established), the Early Learning Council, in collaboration with the Office of Child Care, shall:

(a)

Adopt rules.

(b)

Identify child care goals that are consistent with the purposes provided in ORS 329A.703 (Program established) (2). The goals identified under this paragraph shall take into account state resources and needs.

(2)

Intentionally left blank —Ed.

(a)

The Office of Child Care shall issue tax credit certificates in the chronological order in which the contributions are received by the office. The office shall issue tax credit certificates to contributors until the total value of all certificates issued by the office for the calendar year equals $500,000. Each issued certificate shall state the value of the contribution being certified as eligible for the tax credit allowed under ORS 315.213 (Contributions to Office of Child Care).

(b)

The Office of Child Care may not issue a tax credit certificate to a taxpayer to the extent the credit value to be certified, when added to the total credit value previously certified by the office under paragraph (a) of this subsection for the calendar year exceeds $500,000.

(c)

Qualified contributions shall be deposited in the Child Care Fund.

(3)

A taxpayer that receives a notice of denial of a tax credit certificate or that receives a tax credit certificate issued for an amount that is less than the amount contributed may request a refund for the amount contributed within 90 days of the denial or issuance of the certificate by the Office of Child Care. The Office of Child Care must send notice of a denial or changed amount and refund the amount for which a tax credit will not be granted within 30 days after receiving the request. The refund shall be made from the Child Care Fund.

(4)

The Early Learning Council may establish by rule any other provisions required to implement the program established under ORS 329A.700 (Definitions for ORS 329A.700 to 329A.712) to 329A.712 (Revenue distribution to child care providers).

(5)

The Office of Child Care shall provide information to the Department of Revenue about all tax credit certificates issued under subsection (2) of this section, if required by ORS 315.058 (Agency to provide tax credit approval information to Department of Revenue). [Formerly 657A.706; 2015 c.701 §23; 2017 c.186 §2; 2019 c.483 §21]
Note: See note under 329A.700 (Definitions for ORS 329A.700 to 329A.712).

Source: Section 329A.706 — Program implementation; tax credit certificates; rules, https://www.­oregonlegislature.­gov/bills_laws/ors/ors329A.­html.

329A.010
Office of Child Care
329A.020
Duties of office
329A.025
Information sharing between Office of Child Care and Department of Human Services
329A.030
Central Background Registry
329A.100
“Resource and referral system” defined for ORS 329A.100 to 329A.135
329A.110
Policy
329A.120
Services by resource and referral entities
329A.130
Resource and referral entities required to match funds
329A.135
Duties of Office of Child Care
329A.250
Definitions for ORS 329A.030 and 329A.250 to 329A.450
329A.252
Provision of care by persons whose certification or registration or enrollment in registry is denied, revoked or suspended
329A.255
Preschool recorded program
329A.257
School-age recorded program
329A.260
Minimum standards for child care facilities
329A.261
Development of quality recognition and improvement system
329A.263
Emergency plan for facilities
329A.270
Renewal procedure for certification or registration
329A.275
Rules
329A.280
When certification required
329A.290
Qualifications of applicant for certification
329A.300
Issuance of certification
329A.310
Application
329A.330
Registration requirements
329A.340
Certain child care providers required to attend orientation
329A.342
Jurisdiction
329A.344
Cease and desist order
329A.346
Progressive enforcement system
329A.348
Interference with disclosure of information
329A.350
Denial, revocation or suspension of certification or registration
329A.360
Notice
329A.370
Injunction
329A.390
Inspection
329A.400
Duties of Oregon Health Authority
329A.410
When search warrant required
329A.420
Cooperative agreements to inspect premises
329A.430
Rights of family child care providers to join labor organizations
329A.440
Application of land use regulations to family child care homes
329A.450
Assistance to staff of facility
329A.460
Separate sleeping quarters not required for certain persons providing child care or babysitting services
329A.490
Child care provider training program
329A.493
Funds for training program
329A.500
Employment Related Day Care subsidy program
329A.505
Inspection
329A.600
Early Childhood Suspension and Expulsion Prevention Program
329A.625
Prohibition on suspending or expelling child from program
329A.700
Definitions for ORS 329A.700 to 329A.712
329A.703
Program established
329A.706
Program implementation
329A.712
Revenue distribution to child care providers
329A.750
Department of Early Learning and Care responsible for administering federal funds
329A.990
Criminal penalty
329A.992
Suspension
329A.994
Civil penalty for interference with disclosure of information
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