OAR 461-194-0030: Eligible Activities

The provisions of this rule are retroactively effective January 12, 2023. Tax Infrastructure Grant Program grant recipients must use funds to assist households with low income by at least one of the following: (1) Providing education about tax credits and other tax benefits available to individuals with low income; (2) Assisting in navigation of the state and federal tax systems; or (3) Filing income tax returns.