Definitions for 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 (Program implementation).
(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 (Child Care Division contributions).
(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 (Definitions for ORS 657A.700 to 657A.718) to 657A.718 (Child care provider requirements) 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.
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information