As used in ORS 329A.700 to 329A.712:

1. (1)

   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.
   2. (b) “Child care provider” does not include a person who is the child’s parent, legal guardian or custodian.
2. (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. (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. (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.

Note: 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.

[Formerly 657A.700; 2015 c.701 §21; 2023 c.554 §37]