Current Hawaii status
Hawaii does not have a verified state Tri-Share or employer child-care tax-credit program; families may explore eligibility-limited DHS Preschool Open Doors and Child Care Connection Hawaii assistance, while employers may independently evaluate the conditional federal Section 45F credit for qualifying expenditures with a tax adviser.
Verified programs and resources
Preschool Open Doors (POD)
DHS’s 2026–27 notice says it provides tuition assistance for eligible two- to four-year-olds not eligible for kindergarten in 2027–28;
Child Care Connection Hawaii (CCCH)
DHS says it serves qualifying children under 13 (or 13–18 with self-care limitations), requires parent/caretaker work, school, or training activity, and uses an 85% State Median Income gross-monthly-income ceiling with documentation and six-month redeterminations.
Ready Keiki / EOEL public pre-kindergarten expansion
the Lieutenant Governor’s official materials describe a plan—not a guaranteed universal benefit—to reach preschool access for all Hawaii three- and four-year-olds by 2032;
PATCH Hawaii
official materials verify statewide child-care resource/referral, POD administration/application support, and provider training;
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
Hawaii does not have a verified state Tri-Share or employer child-care tax-credit 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