316.078 Tax
credit for dependent care expenses necessary for employment. (1) A resident individual shall be
allowed a credit against the tax otherwise due under this chapter in an amount
equal to a percentage of employment-related expenses allowable pursuant to
section 21 of the Internal Revenue Code, notwithstanding the limitation imposed
by section 26 of the Internal Revenue Code. The percentage shall be determined
on the basis of federal taxable income, as defined in section 63 of the
Internal Revenue Code and as reflected on the federal return, whether or not a
joint return, of the taxpayer for the taxable year, in accordance with the
following table:
______________________________________________________________________________
If federal taxable
income is: The percentage
is:
Not over $5,000 30%
Over $5,000 but not
over $10,000 15%
Over $10,000 but not
over $15,000 8%
Over $15,000 but not
over $25,000 6%
Over $25,000 but not
over $35,000 5%
Over $35,000 but not
over $45,000 4%
Over $45,000 0%
______________________________________________________________________________
(2) A nonresident
individual shall be allowed the credit computed in the same manner and subject
to the same limitations as the credit allowed a resident by subsection (1) of
this section. However, the credit shall be prorated using the proportion provided
in ORS 316.117.
(3) 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 by this section shall be prorated or computed in a manner
consistent with ORS 314.085.
(4) 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.
(5) Any tax
credit otherwise allowable under this section which is not used by the taxpayer
in a particular year may be carried forward and offset against the taxpayer’s
tax liability for the next succeeding tax year. Any credit remaining unused in
such next succeeding tax year may be carried forward and used in the second
succeeding tax year, and likewise any credit not used in that second succeeding
tax year may be carried forward and used in the third succeeding tax year, and
any credit not used in that third succeeding tax year may be carried forward
and used in the fourth succeeding tax year, and any credit not used in that
fourth succeeding tax year may be carried forward and used in the fifth
succeeding tax year, but may not be carried forward for any tax year
thereafter. [1975 c.672 §15a; 1977 c.872 §3; 1979 c.691 §4; 1983 c.684 §9; 1985
c.802 §4; 1987 c.293 §10; 1989 c.625 §7; 1989 c.1047 §11; 1991 c.457 §2; 1993
c.726 §28; 1997 c.839 §6; 1999 c.90 §8; 2001 c.660 §36]
Note: Section 44, chapter 913, Oregon
Laws 2009, provides:
Sec. 44. Except as provided in ORS 316.078
(5), a credit may not be claimed under ORS 316.078 for tax years beginning on
or after January 1, 2016. [2009 c.913 §44]
Notes of Decisions
Houston v. Dept. of Rev., No. TC-MD 170400N (Or. T.C. May 18, 2018).
· cites it 4× “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 316.078 (the CDC) for tax years beginning on or after January 1, 2016).”
Gearin v. Dep't of Revenue, No. TC-MD 100664C (Or. T.C. May 27, 2011).
· cites it 6× “262; 1 (B) the dependent care credit under ORS 316.078; and (C) "head of household" filing status.”
Parr v. Dep't of Revenue, No. TC-MD 091457B (Or. T.C. Mar. 4, 2011).
· cites it 5× “In addition to the Working Family Credit, ORS 316.078 provides for a nonrefundable credit for certain employment-related expenses, including child care, paid by a taxpayer for the care of a dependent child or children.”
Horn v. Dept. of Rev., No. TC-MD 140079D (Or. T.C. Oct. 9, 2014).
· cites it 4× “(ORS 316.078, ORS 315.262, ORS 314.425.) ***** “You cannot dispute issues already heard, court ordered judgments, or issues you did not appeal in time.”
Stade v. Dept. of Rev., No. TC-MD 150369N (Or. T.C. Jan. 21, 2016).
· cites it 2× “ORS 316.078 provides a nonrefundable credit, the child care credit, for certain “employment-related expenses,” including child care, paid by a taxpayer for the care of a dependent child or children.”
Brown v. Dept. of Rev., No. TC-MD 150425N (Or. T.C. Aug. 15, 2016).
· cites it 2× “ORS 316.078 provides a nonrefundable credit, the child care credit, for certain “employment-related expenses,” including child care, paid by a taxpayer for the care of a dependent child or children.”
Fletcher v. Dep't of Revenue, No. TC-MD 111024D (Or. T.C. July 30, 2012).
· cites it 3× “ANALYSIS ORS 316.078 provides for a nonrefundable credit for certain employment-related expenses, including child care, paid by a taxpayer for the care of a dependent child or children.”
Biss v. Dep't of Revenue, No. TC-MD 130485C (Or. T.C. May 15, 2014).
· cites it 3× “ORS 316.078 provides a nonrefundable credit, the child care credit, for certain “employment-related expenses,” including child care, paid by a taxpayer for the care of a dependent child or children.”
Cooke v. Dep't of Revenue, No. TC-MD 130428D (Or. T.C. Apr. 3, 2014).
· cites it 3× “ORS 316.078 provides a nonrefundable credit, the child care credit, for certain “employment-related expenses,” including child care, paid by a taxpayer for the care of a dependent child or children.”
Lib-Myagkov v. Dep't of Revenue, No. TC-MD 091200C (Or. T.C. Nov. 23, 2010).
· cites it 2× “" In addition to the working family credit, ORS 316.078 provides for a nonrefundable credit for certain employment-related expenses, including child care, paid by a taxpayer for the care of a dependant child or children.”
Brown v. Dep't of Revenue, No. TC-MD 111014N (Or. T.C. Aug. 3, 2012).
· cites it 2× “ORS 316.078 provides a nonrefundable credit, the CDC, for certain “employment-related expenses,” including child care, paid by a taxpayer for the care of a dependent child or children.”
Rangel v. Dep't of Revenue, No. TC-MD 110912N (Or. T.C. June 29, 2012).
· cites it 2× “DECISION TC-MD 110912N 4 ORS 316.078 provides a nonrefundable credit, the CDC, for certain employment-related expenses, including child care, paid by a taxpayer for the care of a dependent child or children.”
Or. Rev. Stat. § 316.078(1): 18 cases
Parr v. Dep't of Revenue, No. TC-MD 091457B (Or. T.C. Mar. 4, 2011).
“In addition to the Working Family Credit, ORS 316.078 provides for a nonrefundable credit for certain employment-related expenses, including child care, paid by a taxpayer for the care of a dependent child or children.”
Horn v. Dept. of Rev., No. TC-MD 140079D (Or. T.C. Oct. 9, 2014).
“(ORS 316.078, ORS 315.262, ORS 314.425.) ***** “You cannot dispute issues already heard, court ordered judgments, or issues you did not appeal in time.”
Stade v. Dept. of Rev., No. TC-MD 150369N (Or. T.C. Jan. 21, 2016).
“ORS 316.078 provides a nonrefundable credit, the child care credit, for certain “employment-related expenses,” including child care, paid by a taxpayer for the care of a dependent child or children.”
Brown v. Dept. of Rev., No. TC-MD 150425N (Or. T.C. Aug. 15, 2016).
“ORS 316.078 provides a nonrefundable credit, the child care credit, for certain “employment-related expenses,” including child care, paid by a taxpayer for the care of a dependent child or children.”
Houston v. Dept. of Rev., No. TC-MD 170400N (Or. T.C. May 18, 2018).
“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 316.078 (the CDC) for tax years beginning on or after January 1, 2016).”
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