Current Colorado status
Colorado does not have a verified statewide Tri-Share program in the sources reviewed; families may look to Colorado Universal Preschool (generally up to 15 funded hours in the year before kindergarten), county-administered CCCAP, and—where all statutory conditions are met—the Colorado Child Care Contribution Credit, while employers should evaluate Section 45F eligibility with a tax professional rather than assume a credit.
Verified programs and resources
Colorado Universal Preschool (UPK)
voluntary, generally up to 15 funded hours per week for a child in the year before kindergarten;
Colorado Child Care Assistance Program (CCCAP)
county-administered assistance for qualifying families; counties set requirements, must serve families at or below 185% of the federal poverty guideline, and cannot serve families above 85% of state median income.
Colorado Child Care Contribution Credit
50% of a qualifying monetary contribution to a qualifying child-care facility or program, subject to a $100,000 annual credit limit, tax-liability/carryforward rules, and certification/documentation.
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
Colorado does not have a 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