Chapter 485 Oregon Laws 2005

AN ACT

HB 2951

Relating to dependent care assistance tax credits; amending section 10, chapter 682, Oregon Laws 1987.

Be It Enacted by the People of the State of Oregon:

SECTION 1. Section 10, chapter 682, Oregon Laws 1987, as amended by section 3, chapter 929, Oregon Laws 1991, and section 1, chapter 674, Oregon Laws 2001, is amended to read:

Sec. 10. ORS 315.204 applies to tax years beginning on or after January 1, 1988, and before January 1, 2017 [, and prior to January 1, 2007].

Approved by the Governor July 7, 2005

Filed in the office of Secretary of State July 7, 2005

Effective date January 1, 2006

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