The provisions of this rule are retroactively effective January 12, 2023. Tax Infrastructure Grant Program grant recipients must use funds to assist households with low income by at least one of the following:

1. (1) Providing education about tax credits and other tax benefits available to individuals with low income;
2. (2) Assisting in navigation of the state and federal tax systems; or
3. (3) Filing income tax returns.

Statutory/Other Authority

ORS 411.060 & HB 4117 (Oregon 2022 short session)

Statutes/Other Implemented

HB 4117 (Oregon 2022 short session)

History

SSP 49-2023, adopt filed 11/29/2023, effective 12/01/2023
SSP 18-2023, temporary adopt filed 06/15/2023, effective 06/15/2023 through 12/11/2023
SSP 16-2023, temporary adopt filed 06/12/2023, effective 06/15/2023 through 12/11/2023