2017 ORS 329A.706¹
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)(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) The Office of Child Care shall send a copy of all tax credit certificates issued under this section to the Department of Revenue.

(d) 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). [Formerly 657A.706; 2015 c.701 §23; 2017 c.186 §2]

Note: See note under 329A.700 (Definitions for ORS 329A.700 to 329A.712).

1 Legislative Counsel Committee, CHAPTER 329A—Child Care, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors329A.­html (2017) (last ac­cessed Mar. 30, 2018).
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
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.