Current New Hampshire status
New Hampshire does not operate a verified formal Tri-Share program. Families may explore the statewide NH Child Care Scholarship if they meet current DHHS eligibility rules; qualifying businesses may review the enacted Child Day Care Creation Tax Credit under HB 1433/Chapter 227, while employers should consult the statute, DHHS, NH tax authorities, and a tax professional before relying on any state or federal credit. Section 45F is conditional—not an automatic credit for every employer payment.
Verified programs and resources
New Hampshire Child Care Scholarship
active statewide program for eligible families;
New Hampshire Child Day Care Creation Tax Credit under HB 1433 / Chapter 227
enacted and effective July 1, 2026; 50% credit for qualifying claimed child-care creation expenditures against BPT/BET, subject to statutory eligibility and limitations.
HB 1433 / RSA Chapter 162-W Child Day Care Creation Tax Credit
50% of qualifying expenditures described by the statute, creditable against New Hampshire BPT/BET;
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
New Hampshire does not operate a verified formal Tri-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