Current California status
California does not have a verified statewide Tri-Share grant. Families and employers may explore California's subsidized early-care programs and Universal Transitional Kindergarten, subject to program-specific eligibility, availability, and fee rules; employers considering Section 45F should confirm that their actual qualified child-care or resource/referral expenditures and facility arrangements meet IRS requirements. A private employer/employee cost-sharing benefit may be designed independently, but it is not a California state program.
Verified programs and resources
California Universal Transitional Kindergarten is currently fully implemented statewide and every California four-year-old is eligible for TK; the Governor's official page reports average family savings of nearly $14,000 per child, but that is not a universal child-care-cost guarantee.
California Universal Transitional Kindergarten is currently fully implemented statewide and every California four-year-old is eligible for TK;
California State Preschool Program (CSPP) and related subsidized-care programs operate under official FY 2026–27 income-ceiling and family-fee rules. CSPP income eligibility based on income is generally at or below 100% of State Median Income, with statutory limited enrollment above that threshold; the CDE FY 2026–27 family-size-four 100% SMI ceiling is $136,044 annually.
California State Preschool Program (CSPP) and related subsidized-care programs operate under official FY 2026–27 income-ceiling and family-fee rules.
California's FY 2026–27 CSPP family-fee bulletin states a maximum family fee of 1% of monthly income for CSPP services and no fee below 75% of SMI, subject to listed exemptions.
California's FY 2026–27 CSPP family-fee bulletin states a maximum family fee of 1% of monthly income for CSPP services and no fee below 75% of SMI, subject to listed exemptions.
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
California does not have a verified statewide Tri-Share grant.
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