Start with the type of support available
Tri-Share and cost-sharing programs
Some state and local programs share costs among employers, employees and public partners. A cost split, service area and enrollment path must be verified for the specific program.
Family child care assistance
Many states administer income- and activity-tested assistance for families. This is different from an employer-sponsored benefit and may involve a copay, provider requirements or a waitlist.
Employer incentives
Some states offer limited employer credits or grants. A credit is not a direct tuition match; eligibility, caps, tax liability, filing and documentation rules matter.
Federal Section 45F
For qualifying expenditures in 2026, the IRS describes 40% or 50% credit rates depending on eligible-small-business status, plus a distinct referral-services rate. Not every employer payment qualifies.
Selected verified program pages
Michigan's active MI Tri-Share program is an employer-based benefit available statewide: for eligible employees using licensed Michigan child…
North CarolinaStatewide Tri-ShareNorth Carolina has an active NC Tri-Share child-care initiative administered by NCPC and the Smart Start Network statewide: eligible families…
OhioStatewide Cost-Sharing ProgramOhio's official Child Care Cred Program helps qualifying Ohio families and participating Ohio employers share licensed child-care costs:…
New YorkSelected Regional PilotNew York's current child-care cost-sharing landscape includes OCFS's Empire State Child Care Share Pilot, which uses equal family, employer,…
KentuckyStatewide Employer MatchKentucky's active ECCAP program can match a participating employer's eligible child-care contribution at an income-based rate, subject to…
TexasDallas County Employer MatchTexas has no verified statewide Tri-Share program or verified HB 1709 employer child-care tax credit.
For employers
Compare official state resources, evaluate a voluntary benefit design, and understand the questions to ask a tax professional about an actual child-care arrangement.
Set up a programFor families and providers
Find state assistance and quality-resource links, then verify current income, provider, availability and application requirements directly with the administering agency.
Find your stateLast Updated: September 27, 2026