Current New York status
New York's current child-care cost-sharing landscape includes OCFS's Empire State Child Care Share Pilot, which uses equal family, employer, and state shares for eligible families in selected Buffalo/Rochester and Syracuse/Albany hub regions, plus separate Dutchess, Monroe, and Broome expansion pilots; employers should confirm program availability and tax eligibility directly with OCFS, the facilitator hub, and a tax professional.
Verified programs and resources
Empire State Child Care Share Pilot (ESCCS)
active/current; equal family, employer, and state shares; up to $4.8 million state investment; 85%-100% SMI family eligibility; OCFS facilitator hubs cover Regions 1/2 (Buffalo/Rochester) and 3/4 (Syracuse/Albany), approximately 272 children per hub, enrollment on or after September 1, 2026.
New York three-county child-care expansion pilot
current announced pilot in Dutchess, Monroe, and Broome;
New York Child Care Assistance Program (CCAP)
current statewide assistance administered locally;
NYC 2-K/2-Care rollout
free early care and education for NYC two-year-olds launches fall 2026 in selected school districts/neighborhoods;
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 York's current child-care cost-sharing landscape includes OCFS's Empire State Child Care Share Pilot, which uses equal family, employer, and state shares for eligible families in selected Buffalo/Rochester and Syracuse/Albany hub regions, plus separate Dutchess, Monroe, and Broome expansion pilots;
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