Or. Admin. Code § 414-460-0075 - Tax Credits for Student-Parent Programs and Child Development Programs

(1) The purpose of this rule is to define child development and student-parent programs that may qualify for tax credits authorized by ORS 315.234, including requirements for substantiation and use of contributions. The credit applies to tax years beginning on or after January 1, 1991, and before December 31, 2001.

(2) For the purposes of this rule, an approved child development program means a program which consists of an education component and a model day care component and which substantially meets the following standards:

(a) Offers a minimum of one full credit of sequential coursework in child development and parenthood education;

(b) Implements a curriculum on the realities of being a parent, interaction of work and family responsibilities, normal growth and development of infants and young children, discipline and guidance of children, children's safety, healthy prenatal care, and healthy parent-child relationships;

(c) Utilizes instructors with coursework in home economics education, early childhood education or a related field which provides knowledge and understanding of the above curriculum areas;

(d) Provides supervised child care center experiences with young children;

(e) Provides an on-site child development facility which meets health and safety standards and does not accommodate more than 30 full-time equivalent spaces for children;

(f) Maintains appropriate adult-child ratios to assure adequate supervision and optimal learning opportunities for children.

(3) For the purposes of this rule, an approved student-parent program means an educational program which consists of education for the student-parent, day care for the student-parent's child and which substantially meets the following standards:

(a) Provides a comprehensive high school program;

(b) Provides individual and group counseling services in the areas of personal and career development;

(c) Implements curriculum in life skills instruction in meeting basic needs, management of personal resources, interpersonal relationships, sexuality, and family interaction;

(d) Implements curriculum in child development and includes curriculum on the realities of being a parent, interaction of work and family responsibilities, normal growth and development of infants and young children, discipline and guidance of children, children's safety, healthy prenatal care, healthy parent-child relationships;

(e) Offers nutrition information and health services;

(f) Conducts an on-site child care center for the children of the student-parents;

(g) Provides transportation for student-parents and their children;

(h) Coordinates services with community social service agencies, and makes students aware of such services;

(i) Provides career and vocational assessment and planning.

(4) Donations for purposes under this rule shall be used to support, expand, or improve student-parent or child development programs within the district. Donations must not be used to supplant local school district, state, or federal funding. Donations must be credited to the year in which they are received. The credit is allowable only for contributions made after the date of the Department of Education approval.

(5) Approved school district student-parent and child development/parenthood education programs must provide a copy of the receipts for an eligible donation to the Oregon Department of Education and to the donor. The receipt must specify the following:

(a) The school district number and name;

(b) An indication that the contribution was made to either the child development program or the student-parent program;

(c) Date the program was certified by the Department of Education;

(d) The dollar amount of the contribution;

(e) Name and address of the contributor; and

(f) The date the contribution was made.

(6) Programs which most closely meet or exceed the standards in sections (2) and (3) of this rule will be considered for approval by the Oregon Department of Education. Approval of programs will be accomplished through a Request for Proposal (RFP) process. Up to 20 student-parent and up to 20 child development/parenthood education programs will be approved. Once selected, each program is considered approved through December 31, 2001. Only school districts, education service districts, and district consortia are eligible to apply.

Notes

Or. Admin. Code § 414-460-0075

EB 23-1991(Temp), f. 10-30-91, cert. ef. 11-1-91; EB 3-1993, f. & cert. ef. 1-13-93; EB 28-1995, f. & cert. ef. 12-11-95; Renumbered from 581-019-0100 ODE 151-2019, filed 12/09/2019, effective 12/9/2019; DELC 142-2023, minor correction filed 12/07/2023, effective 12/7/2023

Statutory/Other Authority: ORS 315.234 & ORS 329.385

Statutes/Other Implemented: ORS 329.385, ORS 315.234, ORS 329.395, ORS 329.415 & ORS 329.425