Current Georgia status
Georgia does not currently have a verified statewide Tri-Share or Duo-Share program. Employers may explore Georgia's existing employer-sponsored child-care credit and the HB 136 credit for qualifying payments beginning in 2026, but eligibility, preapproval, caps, tax-liability limits, facility/payment requirements, and interaction with federal Section 45F must be confirmed with the Georgia Department of Revenue and a tax professional; families may also review DECAL CAPS and Georgia Pre-K eligibility.
Verified programs and resources
Georgia HB 136 employer child-care payment credit
for taxable years beginning on or after January 1, 2026, qualifying payments made directly to a licensed/permitted/commissioned child-care facility for an employee's child under age six, totaling at least $1,000 per employee per taxable year and additional to compensation/benefits, qualify for $1,000 per child in the employer's first qualifying year and…
Existing Georgia employer-provided/sponsored child-care credit under O.C.G.A. §48-7-40.6 is described by GEEARS as up to 75% of qualifying direct costs, subject to statutory limits and facility/operation requirements; do not conflate it with HB 136's new per-child credit.
Existing Georgia employer-provided/sponsored child-care credit under O.C.G.A.
Georgia CAPS is an income- and activity-tested subsidy administered by DECAL; the Georgia.gov eligibility page states family gross applicable income must not exceed 50% of state median income, with residency, child, citizenship/immigration, immunization, and work/education/training requirements.
Georgia CAPS is an income- and activity-tested subsidy administered by DECAL;
Georgia Pre-K is a free, state-funded, voluntary program for four-year-olds (age four by September 1), but families must apply and placement is not guaranteed.
Georgia Pre-K is a free, state-funded, voluntary program for four-year-olds (age four by September 1), but families must apply and placement is not guaranteed.
HB 136
$1,000 per child in the first qualifying year and $500 per child thereafter, subject to the $20 million annual statewide cap, tax-liability limit, no carryforward, and preapproval.
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
Georgia does not currently have a verified statewide Tri-Share or Duo-Share program.
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