Current Mississippi status
Mississippi does not currently have a verified statewide public Tri-Share/Duo-Share program. Employers may explore private child-care benefits and should consult the Mississippi Department of Revenue about any enacted dependent-care tax provisions; qualifying families can review MDHS's Child Care Payment Program. Federal Section 45F may be available only to employers meeting the IRS qualified-expenditure, facility/service, nondiscrimination, and filing requirements.
Verified programs and resources
Mississippi Department of Human Services Child Care Payment Program (CCPP)
current tuition assistance for qualifying parents/guardians; MDHS identifies priority populations, income/work requirements, applications, co-payments, and current funding-related availability.
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
Mississippi does not currently have a verified statewide public Tri-Share/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