(a) The types of educational programs, institutions and expenses related to the programs and institutions for which scholarships may be offered to employees and dependents, and scholarship moneys expended on their behalf;
(b) The types of employees and dependents to whom scholarships must be offered;
(c) The minimum and maximum annual dollar amounts of a scholarship that would be a qualified scholarship under ORS 315.237;
(d) The minimum annual number of hours of instruction that a scholarship beneficiary must commit to in order to be eligible for a scholarship; and
(e) Any other requirements as the commission may provide.
(2) An employer must employ at least four full-time equivalent employees but no more than 250 employees in order to be certified as eligible for the employee and dependent scholarship program tax credit under ORS 348.621.
(3) An employer seeking to claim the tax credit provided under ORS 315.237 must apply to the Director of the Office of Student Access and Completion for both employee and dependent scholarship program certification under ORS 348.618 and tax credit certification under ORS 348.621. [2001 c.475 §§2,4; 2011 c.637 §190; 2013 c.747 §124; 2017 c.66 §51]
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