OAR 414-700-0000
Purpose
(1)
The purpose of these rules is provide guidance for administration of the child care contribution tax credit program as authorized in ORS 314.752, 315.213 (Contributions to Office of Child Care) and 318.031 (Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law) and Section 10, chapter 682, Oregon Laws 1987, Section 87, chapter 625, Oregon Laws 1989, ORS Chapter 329A.700 (Definitions for ORS 329A.700 to 329A.712) to 329A.718 and Chapter 186, Oregon Laws 2017.(2)
The intent of the tax credit and use of the contributions are to :(a)
Encourage taxpayers to make contributions to the Office of Child Care by providing a financial return on qualified contributions and by soliciting other contributions.(b)
Achieve specific and measurable goals for targeted communities and populations.(c)
Strengthen the viability and improve the professional development of child care providers.(d)
Encourage child care providers or programs to increase the quality of child care.
Source:
Rule 414-700-0000 — Purpose, https://secure.sos.state.or.us/oard/view.action?ruleNumber=414-700-0000.