Or. Admin. Code § 461-160-0040 - Dependent Care Costs Deduction; SNAP

In the SNAP Program:

(1) Dependent care is deductible (see OAR 461-160-0430) when all of the following are true:

(a) The dependent is a member of the filing group (see OAR 461-110-0310 and OAR 461-110-0370) and is in the care, control, and custody of an individual in the group.

(b) The dependent care provider:

(A) Is not in the filing group; and

(B) Is not the parent (see OAR 461-001-0000) of the dependent.

(c) The dependent care is necessary because the caretaker (see OAR 461-001-0000) is working, commuting, on a meal break, in training, participating in pre-employment education, or participating in a SNAP Employment and Training case plan (see OAR 461-001-0020).

(2) Dependent care costs that are deductible under section (1) of this rule include:

(a) The costs of care provided by an individual care provider or care facility,

(b) Transportation costs to and from the individual care provider or care facility, and

(c) Activity or other fees associated with the care provided to the dependent that are necessary for the dependent to participate in the care; with the exception of fees related to penalties, fines, or advance payment for cost of care.

Notes

Or. Admin. Code § 461-160-0040

AFS 80-1989, f. 12-21-89, cert. ef. 2-1-90; AFS 13-1991, f. & cert. ef. 7-1-91; AFS 2-1992, f. 1-30-92, cert. ef. 2-1-92; AFS 17-1992, f. & cert. ef. 7-1-92; AFS 20-1992, f. 7-31-92, cert. ef. 8-1-92; AFS 1-1993, f. & cert. ef. 2-1-93; AFS 12-1993, f. & cert. ef. 7-1-93; AFS 2-1994, f. & cert. ef. 2-1-94; AFS 23-1994, f. 9-29-94, cert. ef. 10-1-94; AFS 42-1996, f. 12-31-96, cert. ef. 1-1-97; AFS 9-1997, f. & cert. ef. 7-1-97; AFS 24-1997, f. 12-31-97, cert. ef. 1-1-98; AFS 14-1999, f. & cert. ef. 11-1-99; AFS 6-2001, f. 3-30-01, cert. ef. 4-1-01; AFS 5-2002, f. & cert. ef. 4-1-02; SSP 7-2003, f. & cert. ef. 4-1-03; SSP 4-2005, f. & cert. ef. 4-1-05; SSP 14-2005, f. 9-30-05, cert. ef. 10-1-05; SSP 6-2006, f. 3-31-06, cert. ef. 4-1-06; SSP 10-2007, f. & cert. ef. 10-1-07; SSP 14-2007, f. 12-31-07, cert. ef. 1-1-08; SSP 23-2008, f. & cert. ef. 10-1-08; SSP 4-2009(Temp), f. 3-11-09, cert. ef. 4-1-09 thru 9-28-09; SSP 27-2009, f. & cert. ef. 9-29-09; SSP 32-2010, f. & cert. ef. 10-1-10; SSP 13-2013, f. & cert. ef. 7-1-13; SSP 30-2013(Temp), f. & cert. ef. 10-1-13 thru 3-30-14; SSP 38-2013, f. 12-31-13, cert. ef. 1-1-14; SSP 29-2015(Temp), f. & cert. ef. 10-1-15 thru 3-28-16; SSP 36-2015, f. 12-23-15, cert. ef. 1/1/2016; SSP 30-2018, temporary amend filed 10/19/2018, effective 10/19/2018 through 03/31/2019; SSP 7-2019, amend filed 03/11/2019, effective 4/1/2019; SSP 20-2019, amend filed 09/19/2019, effective 10/1/2019through 03/28/2020; SSP 51-2021, temporary amend filed 09/30/2021, effective 10/1/2021 through 3/27/2022; SSP 7-2022, amend filed 02/03/2022, effective 2/18/2022; SSP 59-2022, amend filed 12/27/2022, effective 1/1/2023; SSP 20-2023, amend filed 06/22/2023, effective 7/1/2023

Statutory/Other Authority: 409.050, 411.060, 411.070, 411.700, 411.816 & 412.049

Statutes/Other Implemented: 409.010, 411.060, 411.070, 411.700, 411.816 & 412.049