Active & Expanded (2026)
Indiana Tri-Share+ Child Care Program
Indiana has expanded its employer tax credit to50% (HEA 1177)for businesses up to 500 employees, while theTri-Share+ modelserves 11 Northeast Indiana counties. With CCDF vouchers frozen, Tri-Share is the lifeline for Indiana families.
50%
State Tax Credit (HEA 1177)
$100K
Max Credit/Employer
Tri-Share+
2026 Program
92
Counties Covered
Active
Program Status
45F
Federal Credit Available
All
Employers Eligible
⚖️ How the Cost Split Works
Employer Pays
~33%
of total tuition
Indiana Pays
~33%
via Tri-Share+
Parent Pays
~33%
of total tuition
Indiana Pays
~33%
state match
Parent Pays
~33%
of total tuition
📊 The Indiana Savings Stack
| Benefit Layer | Small Business (<$32M) | Large Business |
|---|---|---|
| Indiana Tri-Share+ Match | ~$4,000/child/yr | ~$4,000/child/yr |
| HEA 1177 Tax Credit (50%) | 50% (up to $100K) | 50% (up to $100K) |
| Federal 45F Credit (2026) | 50% of employer share | 40% of employer share |
| Net Employer Cost | ~$1,000/child/yr | ~$1,200/child/yr |
💰 Real-World Employer Savings
| Cost Component | Without Program | With Hoosier Stack |
|---|---|---|
| Annual infant care cost (Indianapolis) | $12,480 | $12,480 |
| Indiana Tri-Share+ Match (33%) | $0 | -$4,160 |
| Parent Share (33%) | $0 | -$4,160 |
| Employer Share before credits | $12,480 | $4,160 |
| HEA 1177 Credit (50% of employer share) | $0 | -$2,080 |
| Federal 45F Credit (50% of net employer share) | $0 | -$1,040 |
| Net Employer Cost | $12,480 | $1,040/yr |
Indiana employers save ~92% using the Hoosier Stack (Tri-Share+ + HEA 1177 + Federal 45F)
📋 Available Programs & Incentives
Indiana On My Way Pre-K
State Program
Free pre-K for eligible 4-year-olds in 5 counties
Eligibility: Indiana 4-year-olds at or below 127% FPL in pilot counties
Indiana Child Care Voucher Program
State Subsidy
Sliding-scale co-pay based on income
Eligibility: Families at or below 127% FPL
Federal Section 45F Credit
Federal Tax Credit
Up to 50% of employer costs (max $600K/yr)
Eligibility: All U.S. employers with qualifying child care expenses
Indiana Paths to QUALITY Rating
State Program
Quality ratings for child care providers
Eligibility: Licensed Indiana child care providers
Duo-Share (Employer + Employee)
Employer Benefit
Flexible split — employer covers 25–75%
Eligibility: Any Indiana employer, no state program required
📍 Geographic Coverage
Tri-Share and employer child care programs are available to employers and families across all cities and counties in this state. Key areas include:
❓ Frequently Asked Questions
On My Way Pre-K provides free pre-K for eligible 4-year-olds in 5 Indiana counties (Marion, Lake, Allen, Vanderburgh, and Delaware). The program is funded through a combination of state and federal dollars.
Yes — all Indiana employers can claim the Federal Section 45F Credit regardless of state program participation. This covers up to 50% of employer child care contributions, up to $600,000 per year.
Indianapolis, Fort Wayne, Evansville, and South Bend have the highest employer participation rates. On My Way Pre-K is available in Marion, Lake, Allen, Vanderburgh, and Delaware counties.
Indiana does not have a formal Tri-Share program. We recommend a Duo-Share model for Indiana employers — contact us for a free consultation.
Indiana's Child Care Voucher Program serves families at or below 127% of the Federal Poverty Level (FPL). Contact Indiana FSSA for current income thresholds.
Paths to QUALITY is Indiana's quality rating and improvement system for child care providers. Higher-rated providers receive additional funding and are preferred partners for employer child care programs.
Apply through the Indiana Family and Social Services Administration (FSSA) at in.gov/fssa or your local Division of Family Resources office.