OAR 461-145-0140: Earned Income Tax Credit (EITC) and Child Tax Credit

Edition: Current OARD snapshotEffective: 2022-02-18Last verified: 2026-09-07

(1) There are federal and state earned income tax credit (EITC) programs for low-income families. (a) An EITC may be claimed in one of two ways: (A) At the time an income tax return is filed with the Internal Revenue Service (IRS). (B) As an advance in the employee's paycheck. (b) The EITC is excluded from assets (see OAR 461-001-0000) in the month of receipt and then for a maximum of 12 calendar months starting with the month following the month of receipt of the refund or payment. All funds remaining after the 12-month period are counted as a resource. (2) The Child Tax Credit is determined and administered by the IRS. (a) A Child Tax Credit may be claimed in one of two ways: (A) At the time an income tax return is filed with the IRS. (B) As monthly advance Child Tax Credit payments from the IRS. (b) The Child Tax Credit is excluded from assets in the month of receipt and then for a maximum of 12 calendar months starting with the month following the month of receipt of the refund or payment. All funds remaining after the 12-month period are counted as a resource.

Official history and status

Statutory/Other Authority: ORS 329A.500, 409.050, 411.060, 411.404, 411.706, 411.816, 412.049, 413.085, 414.231 & 414.685

Statutes/Other Implemented: ORS 329A.500, 4090.010, 411.060, 411.083, 411.404, 411.706, 411.816, 412.049 & 414.231

History: SSP 4-2022, amend filed 01/27/2022, effective 02/18/2022 SSP 1-2022, temporary amend filed 01/01/2022, effective 01/01/2022 through 06/29/2022 SSP 35-2021, temporary amend filed 06/29/2021, effective 07/05/2021 through 12/31/2021 SSP 23-2017, f. 9-11-17, cert. ef. 10-1-17 SSP 44-2016, f. 12-7-16, cert. ef. 1-1-17 SSP 17-2011, f. & cert. ef. 7-1-11 SSP 42-2010(Temp), f. 12-30-10, cert. ef. 1-1-11 thru 6-30-11 SSP 32-2010, f. & cert. ef. 10-1-10 SSP 11-2010(Temp), f. & cert. ef. 4-22-10 thru 10-19-10 SSP 4-2007, f. 3-30-07, cert. ef. 4-1-07 SSP 15-2006, f. 12-29-06, cert. ef. 1-1-07 AFS 10-2002, f. & cert. ef. 7-1-02 AFS 25-1998, f. 12-28-98, cert. ef. 1-1-99 AFS 10-1998, f. 6-29-98, cert. ef. 7-1-98 AFS 29-1994, f. 12-29-94, cert. ef. 1-1-95 AFS 13-1991, f. & cert. ef. 7-1-91 AFS 6-1991(Temp), f. & cert. ef. 2-8-91 AFS 30-1990, f. 12-31-90, cert. ef. 1-1-91 AFS 80-1989, f. 12-21-89, cert. ef. 2-1-90

This rule cites

Cited by

Official source: https://secure.sos.state.or.us/oard/