Active County Pilots (2026)
New York Child Care Cost-Sharing & County Pilots
New York's approach is unique: the $1,000 Empire State Child Credit effectively acts as the "State's portion" of a Tri-Share split, while the Employer Creation Credit covers the employer's investment.
2026
Program Year
Active
Program Status
45F
Federal Credit Available
All
Employers Eligible
⚖️ How the Cost Split Works
Employer Pays
~33%
of total tuition
New York Pays
~33%
state match
Parent Pays
~33%
of total tuition
📊 The New York Savings Stack
Stack available New York 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
New York Child Care Expansion Tax Credit
State Tax Credit
Employer tax credit on child care contributions
Eligibility: All New York employers with qualifying child care expenses
New York Child Care Assistance Program (CCAP)
State Subsidy
Sliding-scale co-pay based on income
Eligibility: Families at or below 85% SMI
NYC Care for All (New York City)
Municipal Program
City-funded child care subsidies and employer grants
Eligibility: New York City employers and families
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
New York Pre-K for All
State Program
Free pre-K for all 4-year-olds
Eligibility: All New York 4-year-olds
Duo-Share (Employer + Employee)
Employer Benefit
Flexible split — employer covers 25–75%
Eligibility: Any New York employer, no state program required
📍 Geographic Coverage
Major Cities Served
County Coverage
Dutchess, Monroe, and Broome counties are the primary $60M pilot hubs. All 62 New York counties are eligible for the $1,000 Empire State Child Care Credit.
❓ Frequently Asked Questions
New York's Child Care Expansion Tax Credit provides employer tax credits on contributions toward employee child care costs. Contact the New York State Department of Taxation and Finance for current credit rates and eligibility requirements.
NYC Care for All is New York City's comprehensive child care program, providing city-funded subsidies and employer grants. It is one of the most ambitious municipal child care programs in the country.
Yes — New York employers can stack the state credit with the Federal Section 45F Credit for maximum savings on employer child care contributions.
New York City, Buffalo, Rochester, and Albany have the highest employer participation rates. NYC has the most comprehensive municipal program.
New York does not have a formal Tri-Share program. However, the state tax credit and NYC Care for All create a strong foundation. We recommend a Duo-Share model — contact us for a free consultation.
New York Pre-K for All provides free pre-K for all New York 4-year-olds regardless of family income. New York City has had universal pre-K since 2014; the program is expanding statewide.
Apply through your local Department of Social Services or at mybenefits.ny.gov. Income eligibility is based on 85% of the State Median Income (SMI).
📚 References & Sources
Last Updated: March 1, 2026