Current Missouri status
Missouri does not have a verified statewide Tri-Share program; a Kansas City Child Care Works pilot is available for eligible City of Kansas City first responders, with city, state, and employee contributions determined under program rules, while DESE separately administers the statewide Child Care Subsidy for eligible families. Employers should confirm any state legislation and consult the IRS before relying on Section 45F, which is conditional and applies only to qualifying child-care expenditures or referral services.
Verified programs and resources
Kansas City Child Care Works First Responder Tri-Share Pilot
active/launching in 2026 for eligible City of Kansas City, Missouri police, fire, and aviation employees; children need care, household income is stated by the administrator as below 555% FPL, Missouri residency and participating licensed/subsidy-registered provider requirements apply, and funding/availability limits apply.
Missouri DESE Child Care Subsidy Program
active statewide assistance for eligible families with a child birth to age 13 (or qualifying special/protective-service circumstances), a qualifying work/search/training/school need, and income at or below 150% FPL on the current family eligibility page;
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
Missouri does not have a verified statewide Tri-Share program; a Kansas City Child Care Works pilot is available for eligible City of Kansas City first responders, with city, state, and employee contributions determined under program rules, while DESE separately administers the statewide Child Care Subsidy for eligible families.
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