Relating to tax expenditures; and prescribing an effective date.

Limits expenses for which dependent care income tax credit may be claimed to earned income taxable by Oregon, using lesser amount attributable to either spouse on joint return. Modifies annual limitation on total amount of tax credits for production or collection of bovine manure allowed for all taxpayers by tying limitation to calendar year instead of tax year. Modifies terms. Provides that qualified borrower on loan related to manufactured dwelling park for which lending institution may be allowed tax credit for qualified loan includes nonprofit corporation or housing authority with controlling interest in real property. Applies to tax years beginning on or after January 1, 2018. Allows…