ORS 329A.700
Definitions for ORS 329A.700 to 329A.712
(1)
Intentionally left blank —Ed.(a)
“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.(b)
“Child care provider” does not include a person who is the child’s parent, guardian or custodian.(2)
“High quality child care” means child care that meets standards for high quality child care established or approved by the Early Learning Council.(3)
“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 the taxpayer will receive a tax credit certificate under ORS 329A.706 (Program implementation).(4)
“Tax credit certificate” means a certificate issued by the Office of Child Care to a taxpayer to qualify the taxpayer for a tax credit under ORS 315.213 (Contributions to Office of Child Care). [Formerly 657A.700; 2015 c.701 §21]
Source:
Section 329A.700 — Definitions for ORS 329A.700 to 329A.712, https://www.oregonlegislature.gov/bills_laws/ors/ors329A.html.
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