Active: 2026 Federal Tax Strategy
Nevada Child Care Employer Benefits & 2027 Tri-Share Study
While Nevada's Tri-Share program is in the feasibility study phase (reporting late 2026), theFederal 45F Tax Creditis available to ALL Nevada employers today. A Duo-Share (50/50 or 75/25 split) combined with the 45F Credit can reduce your net child care cost by 50% or more — right now, before the state program launches.
2026
Program Year
Active
Program Status
45F
Federal Credit Available
All
Employers Eligible
⚖️ How the Cost Split Works
Employer Pays
~33%
of total tuition
Nevada Pays
~33%
state match
Parent Pays
~33%
of total tuition
📊 The Nevada Savings Stack
Stack available Nevada programs with the Federal 45F Tax Credit for maximum employer savings.
| Benefit Layer | Small Business (<$32M) | Large Business |
|---|---|---|
| State Program Benefit | Varies by program | Varies by program |
| Federal 45F Credit (2026) | 50% Tax Credit | 40% Tax Credit |
| Net Employer Cost | Significantly Reduced | Significantly Reduced |
💰 Real-World Employer Savings
| Cost Component | Without Program | With State + 45F Stack |
|---|---|---|
| Annual child care cost (per employee) | $12,000 | $12,000 |
| State Program Benefit | $0 | Varies |
| Employee Share | $0 | Reduced |
| Employer Share | $12,000 | Reduced |
| Federal 45F Credit (50% of employer share) | $0 | Significant savings |
| Net Employer Cost | $12,000 | Significantly Lower |
📋 Available Programs & Incentives
Nevada AB 287 Employer Tax Credit
State Tax Credit
25% of employer contributions
Eligibility: All Nevada employers with qualifying child care expenses
Nevada Child Care Assistance Program (CCAP)
State Subsidy
Sliding-scale co-pay based on income
Eligibility: Families at or below 85% SMI
Federal Section 45F Credit
Federal Tax Credit
Up to 50% of employer costs (max $600K/yr)
Eligibility: All U.S. employers with qualifying child care expenses
Nevada Silver State Stars Quality Rating
State Program
Quality ratings for child care providers
Eligibility: Licensed Nevada child care providers
Duo-Share (Employer + Employee)
Employer Benefit
Flexible split — employer covers 25–75%
Eligibility: Any Nevada employer, no state program required
📍 Geographic Coverage
Major Cities Served
County Coverage
All 17 Nevada counties are eligible for the CCDP waitlist bypass strategy and Federal 45F credit. Contact Nevada DWSS for the 2027 Tri-Share study enrollment.
❓ Frequently Asked Questions
AB 287 created a 25% employer tax credit on contributions toward employee child care costs. This credit can be stacked with the Federal Section 45F Credit for up to 75% combined savings on employer contributions.
Yes — Nevada employers can stack the AB 287 state credit (25%) with the Federal Section 45F Credit (up to 50%). Together, these credits can offset up to 75% of employer child care contributions.
Las Vegas, Henderson, Reno, and North Las Vegas have the highest employer participation rates. The AB 287 credit is available statewide to all Nevada employers.
Nevada does not have a formal Tri-Share program. However, AB 287 creates a strong employer incentive. We recommend a Duo-Share model — contact us for a free consultation.
Nevada's Child Care Assistance Program (CCAP) serves families at or below 85% of the State Median Income (SMI). Contact Nevada DCFS for current income thresholds.
Silver State Stars is Nevada's quality rating and improvement system for child care providers. Higher-rated providers receive additional funding and are preferred partners for employer child care programs.
Contact the Nevada Department of Taxation at tax.nv.gov for guidance on claiming AB 287 credits.
📚 References & Sources
Last Updated: March 1, 2026