Current Idaho status
Idaho has a KIDS First Coalition Tri-Share pilot associated with Bannock County, with employer, family, and public funding shares; current participation, funding, provider acceptance, and eligibility should be confirmed directly with KIDS First. Idaho families may separately review ICCP, and employers should consult a tax professional because federal Section 45F applies only to qualifying expenditures and taxpayers.
Verified programs and resources
KIDS First Tri-Share pilot
employer, parent, and public funding are described by the administrator as equal one-third shares; participation requires an enrolled employer, and the current parent page states 130%-300% FPL and no current ICCP benefits.
KIDS First Duo-Share
the administrator currently describes an employer one-third/employee two-thirds option, but its seven-county availability was not verified in an opened current source.
Idaho Child Care Program (ICCP)
current Idaho DHW page confirms assistance for qualifying families with children under 13 (or over 13 with disability), work/school/job-training/TAFI activity, income and other eligibility rules, parent copay, and possible payment above the state limit.
IdahoSTARS Quality Achievers
current official page confirms voluntary QRIS coaching, assessments, recognition, incentives/funding opportunities, and eligibility for licensed providers with ICCP certification and a current RISE account.
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
Idaho has a KIDS First Coalition Tri-Share pilot associated with Bannock County, with employer, family, and public funding shares; current participation, funding, provider acceptance, and eligibility should be confirmed directly with KIDS First.
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