OAR 575-063-0005


"An eligible employer.” An individual, partnership, or corporation that employs at least four full-time equivalent employees but no more than 250 employees, and must provide or intend to provide scholarship funds during the calendar year for which tax certification is being sought.


"An eligible employee.” An employee of an eligible employer who has been employed by that employer for a minimum period of employment not to exceed three years.


"Dependent.” An individual over half of whose support, for the calendar year in which the taxable year for the eligible employee taxpayer begins, was received from an eligible employee, consistent with the requirements of IRC S 152.


"An eligible institution.” A post-secondary institution in the U.S that participates in federal Title IV student financial aid programs.


"Concurrently enrolled.” A student who attends more than one eligible institution under a written consortium agreement or concurrent enrollment program.


"Expenses.” Cost of education, which, is the sum of tuition and fees, room and board, books and supplies, transportation, and personal expenses incurred in the pursuit of a postsecondary education as determined by the institution.


"Qualified Scholarship.” A scholarship that meets the criteria set forth or incorporated into the letter of employee and dependent scholarship program certification issued by the Commission.
Last Updated

Jun. 8, 2021

Rule 575-063-0005’s source at or​.us