Or. Admin. Code § 461-194-0020 - Administration

The provisions of this rule are retroactively effective January 12, 2023. Grants awarded by the Tax Infrastructure Grant Program must meet at least one of the following:

(1) Strengthen the existing network of culturally specific organizations (see OAR 461-194-0010) and culturally responsive organizations (see OAR 461-194-0010) that provide tax preparation;

(2) Expand organizational capacity in geographically diverse areas of Oregon to improve access to tax navigation and tax preparation services;

(3) Improve the recruitment and retention of qualified tax preparers;

(4) Strengthen the technology resources and training systems available to tax preparers and volunteers; or

(5) Strengthen taxpayer outreach, education, and connections to communities by culturally specific organizations and culturally responsive organizations that provide tax navigation and preparation services.

Notes

Or. Admin. Code § 461-194-0020

SSP 16-2023, temporary adopt filed 06/12/2023, effective 6/15/2023 through 12/11/2023; SSP 18-2023, temporary adopt filed 06/15/2023, effective 6/15/2023through 12/11/2023; SSP 16-2023, temporary adopt filed 06/12/2023, effective 6/15/2023 through 12/11/2023; SSP 18-2023, temporary adopt filed 06/15/2023, effective 6/15/2023 through 12/11/2023; SSP 49-2023, adopt filed 11/29/2023, effective 12/1/2023

Statutory/Other Authority: ORS 411.060 & HB 4117 (Oregon 2022 short session)

Statutes/Other Implemented: HB 4117 (Oregon 2022 short session)