2017 ORS 348.616¹
Minimum criteria for certification of employer program
  • rules

(1) The Higher Education Coordinating Commission shall develop and adopt rules that provide the minimum criteria that an employer must meet in order for the employer’s scholarship program for employees and dependents to be certified as eligible for the employee and dependent scholarship program tax credit provided under ORS 348.621 (Requirements for tax credit certification application). The commission shall adopt rules to determine:

(a) The types of educational programs, institutions and expenses related to the programs and institutions for which scholarships may be offered to employees and dependents, and scholarship moneys expended on their behalf;

(b) The types of employees and dependents to whom scholarships must be offered;

(c) The minimum and maximum annual dollar amounts of a scholarship that would be a qualified scholarship under ORS 315.237 (Employee and dependent scholarship program payments);

(d) The minimum annual number of hours of instruction that a scholarship beneficiary must commit to in order to be eligible for a scholarship; and

(e) Any other requirements as the commission may provide.

(2) An employer must employ at least four full-time equivalent employees but no more than 250 employees in order to be certified as eligible for the employee and dependent scholarship program tax credit under ORS 348.621 (Requirements for tax credit certification application).

(3) An employer seeking to claim the tax credit provided under ORS 315.237 (Employee and dependent scholarship program payments) must apply to the Director of the Office of Student Access and Completion for both employee and dependent scholarship program certification under ORS 348.618 (Requirements for program certification application) and tax credit certification under ORS 348.621 (Requirements for tax credit certification application). [2001 c.475 §§2,4; 2011 c.637 §190; 2013 c.747 §124; 2017 c.66 §51]

1 Legislative Counsel Committee, CHAPTER 348—Student Aid; Education Stability Fund; Planning, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors348.­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.