OAR 414-700-0010
Definitions
(1)
“Child care provider” means a provider, for compensation, of care, supervision or guidance to a child on a regular basis in a center or in a home other than the child’s home. Child care provider does not include a person who is the child’s parent, guardian or custodian.(2)
“Division” or “ELD” means the Early Learning Division of the Oregon Department of Education.(3)
“Office of Child Care” or “OCC” means the Office of Child Care of the Early Learning Division.(4)
“Employment Related Day Care program” or “ERDC Program” means a subsidy program within the Oregon Department of Human Services which helps low-income families pay for child care while they are working.(5)
“High quality child care” means child care that meets standards for high quality child care established or approved by the Early Learning Council.(6)
“Qualified contribution” means a contribution made by a taxpayer to the Office of Child Care for the purpose of promoting high quality child care, and for which an application is submitted for a tax credit certificate.(7)
“Tax credit certificate” means a certificate issued by the Office of Child Care to a taxpayer to qualify the taxpayer for a tax credit.
Source:
Rule 414-700-0010 — Definitions, https://secure.sos.state.or.us/oard/view.action?ruleNumber=414-700-0010.