Oregon Statutes 329A.700 – Definitions for ORS 329A.700 to 329A.712
As used in ORS § 329A.700 to 329A.712:
Terms Used In Oregon Statutes 329A.700
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(1)(a) ‘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.
(b) ‘Child care provider’ does not include a person who is the child’s parent, legal guardian or custodian.
(2) ‘High quality child care’ means child care that meets standards for high quality child care established or approved by the Early Learning Council.
(3) ‘Qualified contribution’ means a contribution made by a taxpayer to the Department of Early Learning and Care for the purpose of promoting high quality child care, and for which the taxpayer will receive a tax credit certificate under ORS § 329A.706.
(4) ‘Tax credit certificate’ means a certificate issued by the department to a taxpayer to qualify the taxpayer for a tax credit under ORS § 315.213. [Formerly 657A.700; 2015 c.701 § 21; 2023 c.554 § 37]
329A.700 to 329A.712 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS Chapter 329A or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.