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Rule Revision: Child Care Contribution Tax Credit Rules

Oregon Administrative Rules – Oregon Department of Education, Early Learning Division

OAR Chapter 414, Division 700  – Child Care Contribution Tax Credit Program

The Early Learning Council will begin formal rulemaking to adopt rules governing the Child Care Contribution Tax Credit program.

In 2003, the legislature enacted the Oregon Child Care Contribution Tax Credit to improve the quality of child care programs through education awards and quality improvement grants. The Early Learning Division is authorized to issue tax credit certificates up to $500,000 in total certificates per year. By making a contribution to the program, taxpayers receive an Oregon state tax credit of 50 cents for each dollar contributed. The Child Care Contribution Tax Credit has a sunset date of January 1, 2022.

Legislation passed in 2015 limited the amount that can be claimed against a taxpayer’s liability to 50 percent. Prior to passage of HB 2171 in 2015, the amount was set by the Early Learning Council by rule. During the 2017 legislative session, the Oregon Legislature amended the Child Care Contribution Tax Credit. HB 3066 (2017) provided technical fixes to the statutes governing administration of the tax credit. The bill removed erroneous statutory language and added language to support strategies identified following enactment of the tax credit program 2003. Rule revisions to be considered will align existing rule with these statutory changes.

LAST DAY AND TIME TO OFFER COMMENT TO AGENCY: 12/21/2017  5:00 PM

View Notice of Proposed Rulemaking 

CONTACT:
Lisa Pinheiro
503-910-8135
lisa.pinheiro@ode.state.or.us
775 Summer Street NE
Suite 300
Salem, OR 97301

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