Current Maine status
Maine does not currently have an enacted state Tri-Share/Duo-Share program or LD 1555 employer child-care tax credit. Employers may explore voluntary cost-sharing arrangements and, if their structure and expenses satisfy IRS rules, Section 45F; Maine families may apply for DHHS's statewide CCAP, which may assist eligible families up to 125% of Maine median income with a sliding-scale copayment.
Verified programs and resources
Maine Child Care Affordability Program (CCAP)
active statewide for eligible families; Maine DHHS says families at or below 125% of Maine median income may be eligible, subject to residency/citizenship/status and application requirements, with sliding-scale copayments (waived below 30% SMI).
First 4 ME Early Care and Education Program
established in Maine statute and administered under DHHS; it funds community projects serving eligible at-risk children through community coalitions and providers.
Maine Early Childhood Educator Workforce Salary Supplement System
current DHHS initiative documented in the 2025 evaluation;
Maine Child Care Employment Award
official DHHS materials document a $5 million, two-year pilot launched July 2024 for staff employed in licensed child-care programs;
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
Maine does not currently have an enacted state Tri-Share/Duo-Share program or LD 1555 employer child-care tax 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