Dependent Care Costs Deduction; SNAP

(b) The dependent care provider:

(A) Is not in the filing group ; and

(B) Is not the parent

(see OAR 461-001-0000) of the dependent.

(c) The dependent care is necessary because the caretaker

(see OAR 461-001-0000) is working, commuting, on a meal break, in training, participating in pre-employment education, or participating in a SNAP Employment and Training case plan

(see OAR 461-001-0020).

(2) Dependent care costs that are deductible under section (1) of this rule include:

(a) The costs of care provided by an individual care provider or care facility,

(b) Transportation costs to and from the individual care provider or care facility, and

(c) Activity or other fees associated with the care provided to the dependent that are necessary for the dependent to participate in the care; with the exception of fees related to penalties, fines, or advance payment for cost of care.