Current Arizona status
Arizona does not have a verified operating statewide Tri-Share program on the sources reviewed. Employers can explore private cost-sharing arrangements and may evaluate the federal Section 45F credit only with a tax professional because eligibility depends on qualified expenditures and other IRS rules; Arizona's Bright Futures AZ Out-of-School Time grants are DES-administered provider grants for care of children ages 5-12 when school is out, not a general employer subsidy.
Verified programs and resources
Bright Futures AZ Out-of-School Time Grant Program
official Arizona sources verify $3 million in grants administered by DES, serving children ages 5-12 when school is out, cutting participating families' child-care cost by two-thirds, with 30% of funding for rural communities.
Arizona DES Child Care Assistance is active for eligible families, with children birth through age 12 and an initial income limit at or below 165% of the Federal Poverty Level plus activity and other requirements; families cost-share through copays and most applicants face a waiting list. DES reported 9,088 families and 15,044 children waiting as of September 25, 2026.
Arizona DES Child Care Assistance is active for eligible families, with children birth through age 12 and an initial income limit at or below 165% of the Federal Poverty Level plus activity and other requirements; families cost-share through copays and most applicants face a waiting list.
First Things First is an active Arizona early-childhood public funding entity with 28 regional partnership councils and tobacco-tax-funded early-childhood investments, principally for children birth to age 5; it is not a verified statewide employer Tri-Share subsidy.
First Things First is an active Arizona early-childhood public funding entity with 28 regional partnership councils and tobacco-tax-funded early-childhood investments, principally for children birth to age 5;
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
Arizona does not have a verified operating statewide Tri-Share program on 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