(a) Adopt rules.
(b) Identify child care goals that are consistent with the purposes provided in ORS 329A.703 (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.
(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 to 329A.712.
(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. [Formerly 657A.706; 2015 c.701 §23; 2017 c.186 §2; 2019 c.483 §21]
Note: See note under 329A.700.
Structure 2021 Oregon Revised Statutes
Volume : 09 - Education and Culture
Section 329A.010 - Office of Child Care; Child Care Fund.
Section 329A.020 - Duties of office; rules.
Section 329A.030 - Central Background Registry; rules.
Section 329A.100 - "Resource and referral system" defined for ORS 329A.100 to 329A.135.
Section 329A.120 - Services by resource and referral entities.
Section 329A.135 - Duties of Office of Child Care.
Section 329A.250 - Definitions for ORS 329A.030 and 329A.250 to 329A.450.
Section 329A.260 - Minimum standards for child care facilities; rules.
Section 329A.261 - Development of quality recognition and improvement system.
Section 329A.263 - Emergency plan for facilities; training; rules.
Section 329A.270 - Renewal procedure for certification or registration.
Section 329A.275 - Rules; fees and charges.
Section 329A.280 - When certification required; rules.
Section 329A.290 - Qualifications of applicant for certification.
Section 329A.342 - Jurisdiction.
Section 329A.344 - Cease and desist order.
Section 329A.346 - Progressive enforcement system; rules.
Section 329A.348 - Interference with disclosure of information.
Section 329A.350 - Denial, revocation or suspension of certification or registration.
Section 329A.360 - Notice; hearing; decision; judicial review.
Section 329A.370 - Injunction.
Section 329A.390 - Inspection; right to enter premises and to inspect records; investigation; rules.
Section 329A.400 - Duties of Oregon Health Authority; inspection.
Section 329A.410 - When search warrant required; procedure.
Section 329A.440 - Application of land use regulations to family child care homes.
Section 329A.490 - Child care provider training program; fees; rules.
Section 329A.493 - Funds for training program.
Section 329A.500 - Employment Related Day Care subsidy program; rules.
Section 329A.505 - Inspection; right to enter premises and to inspect records; investigation; rules.
Section 329A.600 - Early Childhood Suspension and Expulsion Prevention Program; rules.
Section 329A.625 - Prohibition on suspending or expelling child from program.
Section 329A.700 - Definitions for ORS 329A.700 to 329A.712.
Section 329A.703 - Program established; purposes.
Section 329A.706 - Program implementation; tax credit certificates; rules.
Section 329A.712 - Revenue distribution to child care providers.
Section 329A.992 - Suspension; revocation; civil penalty; rules; injunctive relief.
Section 329A.994 - Civil penalty for interference with disclosure of information.