Current Minnesota status
Minnesota does not currently have a verified state Tri-Share or Duo-Share program. Employers and communities can review DEED's competitive Child Care Economic Development Grants, while eligible child-care providers may apply for DCYF Great Start Compensation Support; eligible employers may separately evaluate the federal Section 45F credit with a tax professional because qualification depends on statutory requirements and qualified expenditures.
Verified programs and resources
Minnesota DEED Child Care Economic Development Grants
2026 RFP offered $1.425 million; eligible applicants were local governments or nonprofits, with requests up to $300,000 (up to $100,000 for a single-location proposal), and the March 17, 2026 deadline has passed.
Minnesota Great Start Compensation Support Payment Program
permanent, noncompetitive monthly payments to eligible licensed/certified or Tribal Nation-licensed providers; payment amount is $375 per FTE through June 2027, with a possible 10% increase for specified conditions.
Minnesota Child Care Assistance Program (CCAP)
families must meet income and work/education requirements.
Minnesota Department of Children, Youth, and Families (DCYF)
current state agency responsible for child-care and early-learning services among its responsibilities.
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
Minnesota does not currently have a verified state Tri-Share or Duo-Share program.
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