(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.
"Division" or "ELD" means the Early Learning Division of the Oregon Department
(3) "Office of Child
Care" or "OCC" means the Office of Child Care of the Early Learning
(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.
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.
"Tax credit certificate" means a certificate issued by the Office of Child Care
to a taxpayer to qualify the taxpayer for a tax credit.
Or. Admin. R.
CCD 4-2003, f. 12-5-03
cert. ef. 12-7-03;
13-2014, f. & cert. ef.
1-2018, amend filed 02/01/2018, effective
Statutory/Other Authority: ORS
Statutes/Other Implemented: ORS
329A.700-329A.718 & Chapter
186, 2017 Oregon Laws