Current Delaware status
Delaware does not have a verified state Tri-Share/Duo-Share program or employer child-care tax credit in the sources reviewed; eligible families may apply for DSS Purchase of Care, while employers can separately evaluate conditional federal Section 45F eligibility for qualified child-care facilities, services, and resource/referral expenditures.
Verified programs and resources
Delaware Purchase of Care (POC)
DSS pays part of eligible child-care costs directly to participating providers; families pay an income/need-based copay.
Delaware state-funded Early Care and Education partners serve eligible families through listed providers in New Castle, Kent, Sussex, and combined-county areas; the official eligibility description is generally at/below the federal poverty level or certain foster-care, homelessness, or documented-disability categories.
Delaware state-funded Early Care and Education partners serve eligible families through listed providers in New Castle, Kent, Sussex, and combined-county areas;
Delaware Institute for Excellence in Early Childhood is identified by DHSS as a voluntary quality-rating and improvement system. The supplied page's ECQIS name/replacement claim is not verified by the reviewed official source.
Delaware Institute for Excellence in Early Childhood is identified by DHSS as a voluntary quality-rating and improvement system.
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
Delaware does not have a verified state Tri-Share/Duo-Share program or employer child-care tax credit 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