Current Illinois status
Illinois has no verified statewide Tri-Share grant in the official sources reviewed. Employers can investigate voluntary child-care cost-sharing separately; Illinois currently administers CCAP for eligible families, IDEC oversees early-childhood programs, and Smart Start Workforce Grants support qualifying licensed providers' workforce wages. Illinois' existing corporate child-care credit is limited to qualifying on-site facilities (5% annual costs and 30% start-up costs), while federal Section 45F is conditional and must be evaluated against IRS eligibility, expense, rate, cap, and no-double-benefit rules.
Verified programs and resources
Illinois Department of Early Childhood (IDEC) became the lead agency for CCAP and other early-childhood programs on July 1, 2026.
Illinois Department of Early Childhood (IDEC) became the lead agency for CCAP and other early-childhood programs on July 1, 2026.
Smart Start Workforce Grants are active provider grants administered with INCCRRA; they support staff wages and have eligibility conditions for licensed, operating programs, including CCAP participation requirements.
Smart Start Workforce Grants are active provider grants administered with INCCRRA;
Illinois Child Care Assistance Program (CCAP) is an active family child-care assistance program for eligible families based on family size, gross income, child age, and work/school schedule.
Illinois Child Care Assistance Program (CCAP) is an active family child-care assistance program for eligible families based on family size, gross income, child age, and work/school schedule.
Illinois 35 ILCS 5/210.5 provides a corporate taxpayer credit of 5% of annual amounts paid to provide an on-site child-care facility for employees' children; it is not a 20% credit and is not stated as a general credit for direct payments to providers.
Illinois 35 ILCS 5/210.5 provides a corporate taxpayer credit of 5% of annual amounts paid to provide an on-site child-care facility for employees' children;
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
Illinois has no verified statewide Tri-Share grant in the official 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