Current Alaska status
Alaska has no verified statewide Tri-Share program in the sources reviewed. Employers and families can separately consult Alaska’s official provider Child Care Grant Program, family-focused CCAP/PASS assistance, Anchorage’s ACCEE Fund where applicable, and the IRS about Section 45F; 45F applies only when the employer’s expenditures and facility/contract arrangement satisfy federal requirements.
Verified programs and resources
Alaska Child Care Grant Program
current Alaska DOH source says it provides monthly cash grants to licensed child-care providers; eligible providers must be licensed by Alaska DOH or the Municipality of Anchorage and participate in CCAP.
Alaska Child Care Assistance Program/PASS
current Alaska DOH source verifies a family assistance program with PASS I-IV eligibility categories and regional administration; it does not, on the page reviewed, verify the claimed universal 85% SMI threshold or a 7% copayment cap.
Anchorage Child Care and Early Education (ACCEE) Fund
official municipal release verifies cannabis-tax-supported investment estimated at $5–6 million per year and three flagship programs (provider operational assistance, subsidies for child-care providers/workers, and pilot projects).
Alaska DEED Early Education Program Grants are current grants for school districts developing or improving early-education programs; the official page does not identify them as the page’s CCG pilot or employer cost-sharing program. (https
//education.alaska.gov/earlylearning/funding-options)
Federal Section 45F
For qualifying 2026 expenditures, the IRS describes a 40% credit for qualified child-care expenditures, or 50% for an eligible small business, plus 10% for qualified resource-and-referral expenditures. Statutory caps, facility, licensing, employee-access, nondiscrimination, tax-liability and no-double-benefit rules apply.
Frequently asked questions
Alaska has no verified statewide Tri-Share program in the sources reviewed.
Section 45F is not automatic. The IRS says a taxpayer may be eligible only when it pays or incurs qualified child-care or resource-and-referral expenditures and meets the applicable facility, contract, licensing, employee-access, nondiscrimination, and other statutory requirements. Use Form 8882 to claim the credit and consult a tax professional for the employer’s actual arrangement.
State family-assistance and employer-incentive programs have their own enrollment, funding, provider, income, activity, tax, and documentation rules. Check the official agency links on this page before relying on a benefit or availability.
Official sources
Last Updated: September 27, 2026