Or. Rev. Stat. § 316.078

Tax credit for dependent care expenses necessary for employment

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

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

Cited in 22 cases, 2010–2020 · leading case: Houston v. Dept. of Rev.

Sort: Relevance Newest Treatment

Houston v. Dept. of Rev. (2018) ortc · 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. Department of Revenue, Tc-Md 100664c (or.tax 5-27-2011) (2011) ortc · cites it 6× “262; 1 (B) the dependent care credit under ORS 316.078; and (C) "head of household" filing status.”

Parr v. Department of Revenue, Tc-Md 091457b (or.tax 3-4-2011) (2011) ortc · 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. (2014) ortc · 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. (2016) ortc · 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. (2016) ortc · 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. Department of Revenue (2012) ortc · 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. Department of Revenue (2014) ortc · 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. Department of Revenue (2014) ortc · 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. Department of Revenue, Tc-Md 091200c (or.tax 11-23-2010) (2010) ortc · 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. Department of Revenue (2012) ortc · 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. Department of Revenue (2012) ortc · 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.”

Show all 22 citing cases →

— Or. Rev. Stat. § 316.078(1) — 18 cases

Parr v. Department of Revenue, Tc-Md 091457b (or.tax 3-4-2011) (2011) ortc “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. (2014) ortc “(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. (2016) ortc “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. (2016) ortc “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. (2018) ortc “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).”

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.