Current Nebraska status
Nebraska does not have an officially verified statewide Tri-Share child-care pilot in the sources reviewed. Families can review Nebraska DHHS's income-based Child Care Subsidy, while employers should consult a tax professional about whether their specific qualified child-care facility, contracted-care, or resource-and-referral expenditures meet the conditional federal Section 45F rules; Nebraska's enacted intergenerational-care legislation concerns facility grants, not a 33/33/33 tuition match.
Verified programs and resources
Nebraska DHHS Child Care Subsidy
official DHHS guidance lists income thresholds and an ongoing eligibility level of 85% of State Median Income;
LB 904 Intergenerational Care Facility Incentive Grant Program
official legislative record confirms enactment and incorporation of LB 1178 provisions;
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
Nebraska does not have an officially verified statewide Tri-Share child-care pilot in the sources reviewed.
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