Digest: The Act makes a tax credit for some child care workers that starts in 2026. The Act lets the child care worker put the credit in the ORSP. (Flesch Readability Score: 83.8).
Creates a refundable income tax credit for certain child care workers. Provides for a child care worker to elect to deposit the refund attributable to the credit in the Oregon Retirement Savings Plan. Provides for the credit to be claimed on the personal income tax return for the 2026 tax year.
Takes effect on the 91st day following adjournment sine die.

Statutes affected:
Introduced: 178.210