Current Connecticut status
Connecticut currently offers a New London County Tri-Share child-care pilot administered by LEARN, in which participating employers, employees, and the state share costs; eligibility, provider, and subsidy rules apply. Connecticut corporations may separately examine the conditional 25% Human Capital Investment Tax Credit for qualifying in-state child-care subsidies, while eligible employers may separately examine federal Section 45F with a tax professional because it applies only to qualified expenditures and facilities/contracts under IRS rules.
Verified programs and resources
Connecticut/OEC New London County Tri-Share pilot is active; LEARN administers it; participating employers, employees, and the state share costs approximately equally (one-third each). Employers must be located in New London County; families must live in Connecticut and cannot already receive other child-care subsidies; providers must be licensed, and LEARN says providers may be anywhere in Connecticut.
Connecticut/OEC New London County Tri-Share pilot is active; LEARN administers it; participating employers, employees, and the state share costs approximately equally (one-third each).
Care 4 Kids is an active Connecticut child-care subsidy for low- to moderate-income families. It is not an employer Tri-Share program.
Care 4 Kids is an active Connecticut child-care subsidy for low- to moderate-income families.
Smart Start is an OEC provider/program investment. Current OEC reporting supports an increase of 11 classrooms (approximately 165 spaces) in 2025, but not the page's specific 2026 expansion figures.
Smart Start is an OEC provider/program investment.
Federal Section 45F exists for qualifying employer child-care expenditures and resource/referral expenditures, subject to IRS rules; it is not automatic for every employer payment.
Federal Section 45F exists for qualifying employer child-care expenditures and resource/referral expenditures, subject to IRS rules;
Connecticut Human Capital Investment Tax Credit (Conn. Gen. Stat. §12-217x)
for income years beginning on or after January 1, 2024, a corporation may claim a 25% credit for qualifying child-care subsidies paid to employees employed in Connecticut for care provided in Connecticut, and for specified child-care-center facility investments.
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
Connecticut currently offers a New London County Tri-Share child-care pilot administered by LEARN, in which participating employers, employees, and the state share costs; eligibility, provider, and subsidy rules apply.
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