Current Indiana status
Indiana employers and families may explore NEIECC's Tri-Share+ benefit in 11 Northeast Indiana counties and Indiana's separate Employer Child Care Expenditure Credit. The state credit is 50% of qualifying expenditures, up to $100,000, for eligible employers (including employers with 500 or fewer employees beginning in tax year 2026); Section 45F may also be available only when IRS qualified-expense and taxpayer requirements are met. Neither benefit guarantees statewide Tri-Share access, automatic stacking, or a fixed savings percentage.
Verified programs and resources
NEIECC Tri-Share+ is active and administered by the Northeast Indiana Early Childhood Coalition; the official administrator describes a three-party split among employer, parent, and grant funds from the Northeast Indiana Strategic Development Commission.
NEIECC Tri-Share+ is active and administered by the Northeast Indiana Early Childhood Coalition;
Tri-Share+ is available to employers in 11 Northeast Indiana counties
Adams, Allen, DeKalb, Huntington, Kosciusko, LaGrange, Noble, Steuben, Wabash, Wells, and Whitley.
Indiana CCDF and On My Way Pre-K assistance currently have a waitlist for new applicants; FSSA gives priority to OMWPK applicants, families below 100% FPL, and children of child-care workers. This is not a blanket freeze on all new vouchers.
Indiana CCDF and On My Way Pre-K assistance currently have a waitlist for new applicants; FSSA gives priority to OMWPK applicants, families below 100% FPL, and children of child-care workers.
For the 2026–2027 school year, On My Way Pre-K is a state-funded program for eligible 4-year-olds; the official page states 135% FPL income eligibility, a work/school/training requirement, a 2,500-child enrollment cap, and a possible limited pathway up to 185% FPL if funding allows.
For the 2026–2027 school year, On My Way Pre-K is a state-funded program for eligible 4-year-olds;
Indiana Employer Child Care Expenditure Credit
50% of qualifying expenditures, maximum $100,000 credit, subject to a $2.5 million state-fiscal-year allocation awarded in filing order.
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
Indiana employers and families may explore NEIECC's Tri-Share+ benefit in 11 Northeast Indiana counties and Indiana's separate Employer Child Care Expenditure Credit.
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