Child Care Contribution Tax Credit Overview
The Oregon Child Care Contribution Tax Credit, authorized by ORS 315.213, has sunset as of December 31, 2021. The Early Learning Division will no longer issue certificates beginning January 1, 2022. No future contributions will be accepted beyond this date in accordance with Section 13, chapter 674, Oregon Laws 2001.
By making a contribution to the Child Care Contribution Tax Credit program, an individual or company receives an Oregon state tax credit of 50 cents for each dollar contributed. Contributions received in our office by December 31, 2021 will count for the 2021 year.
For federal tax purposes, previous contributions to the Early Learning Division Office of Child Care may be eligible to be treated as contributions to 501(c) (3) charitable organizations. The Early Learning Division does not give tax advice. Contributors should seek advice from their individual tax advisers regarding use of credits and deductions for tax purposes. In the future, you can find tax credit information and updates on this page.