Current Michigan status
Michigan's active MI Tri-Share program is an employer-based benefit available statewide: for eligible employees using licensed Michigan child care, the employer, employee and state each pay one-third; MI Care-Share lets participating employers offer a one-third benefit to employees above the Tri-Share income range, who pay the other two-thirds. Federal Section 45F may reduce a qualifying employer's tax liability, but eligibility, qualified expenditures and limits must be confirmed with the IRS and a tax professional.
Verified programs and resources
MI Tri-Share
active, employer-based, statewide in all 83 counties;
Current employee income eligibility is 200%-400% of FPL and the employee must not otherwise qualify for Michigan's Child Development and Care scholarship; the supplied 125%-250% and 200%-325% ranges are wrong/stale.
Current employee income eligibility is 200%-400% of FPL and the employee must not otherwise qualify for Michigan's Child Development and Care scholarship;
Participating employers must be based or have an office in Michigan and may be any size or sector; the supplied two-employee minimum is unsupported/inaccurate.
Participating employers must be based or have an office in Michigan and may be any size or sector;
Covered care can include licensed full-time/part-time care, preschool, before/after-school care, summer care and summer camps, subject to employer parameters. The program is designed for ages 0-12; employers may extend coverage through age 17.
Covered care can include licensed full-time/part-time care, preschool, before/after-school care, summer care and summer camps, subject to employer parameters.
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
Michigan's active MI Tri-Share program is an employer-based benefit available statewide: for eligible employees using licensed Michigan child care, the employer, employee and state each pay one-third; MI Care-Share lets participating employers offer a one-third benefit to employees above the Tri-Share income range, who pay the other two-thirds.
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