2011 Oregon Revised Statutes
ORS Volume 14, Chapters 645 - 669
ORS Chapter 657a
657A.700 Definitions for ORS 657A.700 to 657A.718.

As used in ORS 657A.700 to 657A.718:

(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.

(2) Community agency means a nonprofit agency that:

(a) Provides services related to child care, children and families, community development or similar services; and

(b) Is eligible to receive contributions that qualify as deductions under section 170 of the Internal Revenue Code.

(3) High quality child care means child care that meets standards for high quality child care established or approved by the Commission for Child Care.

(4) Qualified contribution means a contribution made by a taxpayer to the Child Care Division of the Employment Department or a selected community agency for the purpose of promoting child care, and for which the taxpayer will receive a tax credit certificate under ORS 657A.706.

(5) Tax credit certificate means a certificate issued by the Child Care Division to a taxpayer to qualify the taxpayer for a tax credit under ORS 315.213.

(6) Tax credit marketer means an individual or entity selected by the Child Care Division to market tax credits to taxpayers. [2001 c.674 3; 2003 c.473 1]