Current Maryland status
Maryland offers the state-administered Child Care Scholarship program, including a Fast Track application pathway for eligible families, and current law addresses CCS enrollment freezes and waitlist priorities; employers should not assume a Maryland Tri-Share/Duo-Share or state employer child-care credit exists. Eligible employers may examine federal Section 45F only for qualified expenditures and only after confirming all IRS requirements with a tax professional.
Verified programs and resources
Maryland Child Care Scholarship (CCS), including MSDE Fast Track
eligible applicants can receive a temporary eligibility determination within three business days and 60 days of temporary assistance, with a pathway to a full 52-week scholarship;
HB 849 / Chapter 594 (effective July 1, 2026)
enacted CCS enrollment-freeze exceptions for specified groups, requires a waitlist under specified conditions, and gives statutory enrollment priority;
Growing Family Child Care Opportunities Program
statutory program administered by MSDE in partnership with the Maryland Child Care Resource Network; grants support local programs and family child-care supply.
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
Maryland offers the state-administered Child Care Scholarship program, including a Fast Track application pathway for eligible families, and current law addresses CCS enrollment freezes and waitlist priorities; employers should not assume a Maryland Tri-Share/Duo-Share or state employer child-care credit exists.
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