Definitions for ORS 329A.700 to 329A.712
(1)(a) 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 childs home.
(b) Child care provider does not include a person who is the childs parent, guardian or custodian.
(2) High quality child care means child care that meets standards for high quality child care established or approved by the Early Learning Council.
(3) Qualified contribution means a contribution made by a taxpayer to the Office of Child Care for the purpose of promoting high quality child care, and for which the taxpayer will receive a tax credit certificate under ORS 329A.706 (Program implementation).
(4) Tax credit certificate means a certificate issued by the Office of Child Care to a taxpayer to qualify the taxpayer for a tax credit under ORS 315.213 (Contributions to Office of Child Care). [Formerly 657A.700; 2015 c.701 §21]
Note: 329A.700 (Definitions for ORS 329A.700 to 329A.712) to 329A.712 (Revenue distribution to child care providers) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 329A 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