Or. Admin. Code § 461-194-0000

Current through Register Vol. 63, No. 11, November 1, 2024

Section 461-194-0000 - Purpose and Objectives

The provisions of this rule are retroactively effective January 12, 2023. OAR chapter 461, division 194 establishes and implements the Tax Infrastructure Grant Program, which carries out the Department's responsibility under House Bill 4117 (2022 short session). The grant program provides funding to culturally specific organizations (see OAR 461-194-0010), culturally responsive organizations (see OAR 461-194-0010), tribal governments (see OAR 461-194-0010), and under-served rural community organizations (see OAR 461-194-0010) that are engaged in income tax benefits education, navigation, and return preparation. The program's objective is to provide free income tax services as well as education about income tax credits and other tax benefits to households with low income.

SSP 16-2023, temporary adopt filed 06/12/2023, effective 6/15/2023 through 12/11/2023; SSP 18-2023, temporary adopt filed 06/15/2023, effective 6/15/2023through 12/11/2023; SSP 16-2023, temporary adopt filed 06/12/2023, effective 6/15/2023 through 12/11/2023; SSP 18-2023, temporary adopt filed 06/15/2023, effective 6/15/2023 through 12/11/2023; SSP 49-2023, adopt filed 11/29/2023, effective 12/1/2023

Statutory/Other Authority: ORS 411.060 & HB 4117 (Oregon 2022 short session)

Statutes/Other Implemented: HB 4117 (Oregon 2022 short session)