315.262
Working family child care; rules.
(1) As used in this section:
(a) “Child care”
means care provided to a qualifying child of the taxpayer for the purpose of
allowing the taxpayer to be gainfully employed, to seek employment or to attend
school on a full-time or part-time basis, except that the term does not include
care provided by:
(A) The child’s
parent or guardian, unless the care is provided in a certified or registered
child care facility; or
(B) A person who
has a relationship to the taxpayer that is described in section 152(a) of the
Internal Revenue Code who has not yet attained 19 years of age at the close of
the tax year.
(b) “Child care
expenses” means the costs associated with providing child care to a qualifying
child of a qualified taxpayer.
(c) “Disability”
means a physical or cognitive condition that results in a person requiring
assistance with activities of daily living.
(d) “Earned
income” has the meaning given that term in section 32 of the Internal Revenue
Code.
(e) “Qualified
taxpayer” means a taxpayer:
(A) Who is an
Oregon resident with at least $6,000 of earned income for the tax year or who
is a nonresident of Oregon with at least $6,000 of earned income from Oregon
sources for the tax year;
(B) With federal
adjusted gross income for the tax year that does not exceed 250 percent of the
federal poverty level;
(C) With Oregon
adjusted gross income for the tax year that does not exceed 250 percent of the
federal poverty level; and
(D) Who does not
have more than the maximum amount of disqualified income under section 32(i) of
the Internal Revenue Code that is allowed to a taxpayer entitled to the earned
income tax credit for federal tax purposes.
(f) “Qualifying
child” has the meaning given that term in section 152(c) of the Internal
Revenue Code, determined without regard to section 152(c)(1)(D) of the Internal
Revenue Code or section 152(e) of the Internal Revenue Code, except that it is
limited to an individual who is under 13 years of age, or who is a child with a
disability, as that term is defined in ORS 316.099.
(2) A taxpayer is
not disqualified from claiming the credit under this section solely because the
taxpayer’s spouse has a disability, if the disability is such that it prevents
the taxpayer’s spouse from providing child care, being gainfully employed,
seeking employment and attending school. The Department of Revenue may require
that a physician verify the existence of the disability and its severity.
(3) A qualified
taxpayer shall be allowed a credit against the taxes otherwise due under ORS
chapter 316 equal to the applicable percentage of the qualified taxpayer’s
child care expenses (rounded to the nearest $50).
(4) The
applicable percentage to be used in calculating the amount of the credit
provided in this section shall be determined in accordance with the following
table:
______________________________________________________________________________
Applicable Greater of Oregon
Percentage Adjusted Gross Income or
Federal Adjusted
Gross Income, as Percent
of Federal Poverty Level
40 200 or less
36 Greater than 200 and less
than
or equal to 210
32 Greater than 210 and less
than
or equal to 220
24 Greater than 220 and less
than
or equal to 230
16 Greater than 230 and less
than
or equal to 240
8 Greater than 240 and
less than
or equal to 250
0 Greater than 250 percent
of federal poverty
level
______________________________________________________________________________
(5) The
department may:
(a) Adopt rules
for carrying out the provisions of this section; and
(b) Prescribe the
form used to claim a credit and the information required on the form. The form
may provide for verification of an individual’s disability by a physician, if
applicable, as described in subsection (2) of this section.
(6) In the case
of a credit allowed under this section:
(a) A nonresident
shall be allowed the credit under this section in the proportion provided in
ORS 316.117.
(b) If a change
in the status of a taxpayer from resident to nonresident or from nonresident to
resident occurs, the credit allowed by this section shall be determined in a
manner consistent with ORS 316.117.
(c) If a change
in the taxable year of a taxpayer occurs as described in ORS 314.085, or if the
Department of Revenue terminates the taxpayer’s taxable year under ORS 314.440,
the credit allowed under this section shall be prorated or computed in a manner
consistent with ORS 314.085.
(d) In the case
of a qualified taxpayer who is married, a credit shall be allowed under this
section only if:
(A) The taxpayer
files a joint return;
(B) The taxpayer
files a separate return and is legally separated or subject to a separate
maintenance agreement; or
(C) The taxpayer
files a separate return and the taxpayer and the taxpayer’s spouse reside in
separate households on the last day of the tax year with the intent of
remaining in separate households in the future.
(7) If the amount
allowable as a credit under this section, when added to the sum of the amounts
allowable as payment of tax under ORS 316.187 (withholding), ORS 316.583
(estimated tax), other tax prepayment amounts and other refundable credit
amounts, exceeds the taxes imposed by ORS chapters 314 and 316 for the tax year
(reduced by any nonrefundable credits allowable for purposes of ORS chapter 316
for the tax year), the amount of the excess shall be refunded to the taxpayer
as provided in ORS 316.502.
(8)(a) The
minimum amount of earned income a taxpayer must earn in order to be a qualified
taxpayer shall be adjusted for tax years beginning in each calendar year by
multiplying $6,000 by the ratio of the monthly averaged U.S. City Average
Consumer Price Index for the 12 consecutive months ending August 31 of the
prior calendar year over the monthly averaged index for the second quarter of
the calendar year 1998.
(b) As used in
this subsection, “U.S. City Average Consumer Price Index” means the U.S. City
Average Consumer Price Index for All Urban Consumers (All Items) as published
by the Bureau of Labor Statistics of the United States Department of Labor.
(c) If any
adjustment determined under paragraph (a) of this subsection is not a multiple
of $50, the adjustment shall be rounded to the nearest multiple of $50.
(d)
Notwithstanding paragraphs (a) to (c) of this subsection, the adjusted minimum
amount of earned income a taxpayer must earn may not exceed the amount an
individual would earn if the individual worked 1,040 hours at the minimum wage
established under ORS 653.025 and in effect on January 1 of the calendar year
in which begins the tax year of the taxpayer, rounded to the next lower
multiple of $50. [1997 c.692 §2; 1999 c.998 §1; 2001 c.114 §32; 2001 c.660 §10;
2001 c.867 §1; 2003 c.46 §33; 2003 c.473 §11; 2005 c.49 §1; 2005 c.832 §25;
2007 c.70 §83; 2007 c.868 §1; 2009 c.909 §41]
Note: Section 3, chapter 868, Oregon
Laws 2007, provides:
Sec. 3. ORS 315.262 applies to tax years
beginning before January 1, 2016. [2007 c.868 §3; 2009 c.913 §45; 2015 c.480 §7]
Notes of Decisions
Cited in
25
cases (
1 in the last 5 years), 2010–2021 · leading case:
Parr v. Dep't of Revenue, No. TC-MD 091457B (Or. T.C. Mar. 4, 2011).
Parr v. Dep't of Revenue, No. TC-MD 091457B (Or. T.C. Mar. 4, 2011).
· cites it 13× “ORS 315.262. 2 That credit is commonly referred to as the Working Family Credit.”
Stade v. Dept. of Rev., No. TC-MD 150369N (Or. T.C. Jan. 21, 2016).
· cites it 6× “ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or seeking employment.”
Brown v. Dept. of Rev., No. TC-MD 150425N (Or. T.C. Aug. 15, 2016).
· cites it 5× “ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or seeking employment.”
Gearin v. Dep't of Revenue, No. TC-MD 100664C (Or. T.C. May 27, 2011).
· cites it 7× “ANALYSIS The court must determine whether Plaintiff qualifies for: (A) the working family child care credit under ORS 315.262; 1 (B) the dependent care credit under ORS 316.”
Biss v. Dep't of Revenue, No. TC-MD 130485C (Or. T.C. May 15, 2014).
· cites it 7× “ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or “seek[ing] employment.”
Coelho v. Dep't of Revenue, No. TC-MD 140053C (Or. T.C. Aug. 20, 2014).
· cites it 6× “ANALYSIS The issue in this case is whether Plaintiffs are entitled to claim the working family childcare credit provided in ORS 315.262 for the 2012 tax year.2 The primary issue presented by the parties issue is whether Coelho was “gainfully employed” in 2012.”
Houston v. Dept. of Rev., No. TC-MD 170400N (Or. T.C. May 18, 2018).
· cites it 3× “See Or Laws 2015, ch 480, §7 (stating that ORS 315.262 (the WFC) applies to tax years beginning before January 1, 2016); Or Laws 2009, ch 913, §44 (stating that, except for credits carried forward from prior years, no credit may be claimed under ORS 316.”
Cooke v. Dep't of Revenue, No. TC-MD 130428D (Or. T.C. Apr. 3, 2014).
· cites it 5× “ORS 315.262 provides a refundable credit, the working family child care credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or “seek[ing] employment.”
Sinde v. Dep't of Revenue, No. TC-MD 130093N (Or. T.C. Dec. 3, 2013).
· cites it 4× “ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or seeking employment.”
Horn v. Dept. of Rev., No. TC-MD 140079D (Or. T.C. Oct. 9, 2014).
· cites it 4× “078, ORS 315.262, ORS 314.425.) ***** “You cannot dispute issues already heard, court ordered judgments, or issues you did not appeal in time.”
Larios v. Dept. of Rev., No. TC-MD 180362R (Or. T.C. July 19, 2019).
· cites it 2× “ORS 315.262. 1 The credit is calculated as a percentage of the qualified child care expenses.”
Endicott v. Dept. of Rev., No. TC-MD 200296G (Or. T.C. Mar. 10, 2021).
· cites it 2× “” ORS 315.262(6)(d). In this case, the balance of the evidence does not show that Plaintiff and Mr.”
Or. Rev. Stat. § 315.262(1)(a): 10 cases
Parr v. Dep't of Revenue, No. TC-MD 091457B (Or. T.C. Mar. 4, 2011).
“ORS 315.262. 2 That credit is commonly referred to as the Working Family Credit.”
Stade v. Dept. of Rev., No. TC-MD 150369N (Or. T.C. Jan. 21, 2016).
“ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or seeking employment.”
Brown v. Dept. of Rev., No. TC-MD 150425N (Or. T.C. Aug. 15, 2016).
“ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or seeking employment.”
Houston v. Dept. of Rev., No. TC-MD 170400N (Or. T.C. May 18, 2018).
“See Or Laws 2015, ch 480, §7 (stating that ORS 315.262 (the WFC) applies to tax years beginning before January 1, 2016); Or Laws 2009, ch 913, §44 (stating that, except for credits carried forward from prior years, no credit may be claimed under ORS 316.”
Or. Rev. Stat. § 315.262(1)(b): 3 cases
Stade v. Dept. of Rev., No. TC-MD 150369N (Or. T.C. Jan. 21, 2016).
“ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or seeking employment.”
Brown v. Dept. of Rev., No. TC-MD 150425N (Or. T.C. Aug. 15, 2016).
“ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or seeking employment.”
Gearin v. Dep't of Revenue, No. TC-MD 100664C (Or. T.C. May 27, 2011).
“ANALYSIS The court must determine whether Plaintiff qualifies for: (A) the working family child care credit under ORS 315.262; 1 (B) the dependent care credit under ORS 316.”
Or. Rev. Stat. § 315.262(1)(c): 1 case
Parr v. Dep't of Revenue, No. TC-MD 091457B (Or. T.C. Mar. 4, 2011).
“ORS 315.262. 2 That credit is commonly referred to as the Working Family Credit.”
Or. Rev. Stat. § 315.262(1)(f): 6 cases
Stade v. Dept. of Rev., No. TC-MD 150369N (Or. T.C. Jan. 21, 2016).
“ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or seeking employment.”
Brown v. Dept. of Rev., No. TC-MD 150425N (Or. T.C. Aug. 15, 2016).
“ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or seeking employment.”
Gearin v. Dep't of Revenue, No. TC-MD 100664C (Or. T.C. May 27, 2011).
“ANALYSIS The court must determine whether Plaintiff qualifies for: (A) the working family child care credit under ORS 315.262; 1 (B) the dependent care credit under ORS 316.”
Biss v. Dep't of Revenue, No. TC-MD 130485C (Or. T.C. May 15, 2014).
“ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or “seek[ing] employment.”
Or. Rev. Stat. § 315.262(2): 1 case
Or. Rev. Stat. § 315.262(3): 19 cases
Stade v. Dept. of Rev., No. TC-MD 150369N (Or. T.C. Jan. 21, 2016).
“ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or seeking employment.”
Horn v. Dept. of Rev., No. TC-MD 140079D (Or. T.C. Oct. 9, 2014).
“078, ORS 315.262, ORS 314.425.) ***** “You cannot dispute issues already heard, court ordered judgments, or issues you did not appeal in time.”
Brown v. Dept. of Rev., No. TC-MD 150425N (Or. T.C. Aug. 15, 2016).
“ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or seeking employment.”
Or. Rev. Stat. § 315.262(3)(b)(C): 1 case
Parr v. Dep't of Revenue, No. TC-MD 091457B (Or. T.C. Mar. 4, 2011).
“ORS 315.262. 2 That credit is commonly referred to as the Working Family Credit.”
Or. Rev. Stat. § 315.262(5)(a): 4 cases
Parr v. Dep't of Revenue, No. TC-MD 091457B (Or. T.C. Mar. 4, 2011).
“ORS 315.262. 2 That credit is commonly referred to as the Working Family Credit.”
Sinde v. Dep't of Revenue, No. TC-MD 130093N (Or. T.C. Dec. 3, 2013).
“ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or seeking employment.”
Biss v. Dep't of Revenue, No. TC-MD 130485C (Or. T.C. May 15, 2014).
“ORS 315.262 provides a refundable credit, the working family credit, for qualifying taxpayers to partially offset child care costs incurred while taxpayers are working, attending school, or “seek[ing] employment.”
Coelho v. Dep't of Revenue, No. TC-MD 140053C (Or. T.C. Aug. 20, 2014).
“ANALYSIS The issue in this case is whether Plaintiffs are entitled to claim the working family childcare credit provided in ORS 315.262 for the 2012 tax year.2 The primary issue presented by the parties issue is whether Coelho was “gainfully employed” in 2012.”
Or. Rev. Stat. § 315.262(6)(d): 1 case
Endicott v. Dept. of Rev., No. TC-MD 200296G (Or. T.C. Mar. 10, 2021).
“” ORS 315.262(6)(d). In this case, the balance of the evidence does not show that Plaintiff and Mr.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.