Current North Carolina status
North Carolina has an active NC Tri-Share child-care initiative administered by NCPC and the Smart Start Network statewide: eligible families with a participating employer may have licensed child-care costs shared equally by the employer, family, and State, subject to current income, age, provider, enrollment, and other program rules. Employers should confirm availability with Smart Start; any federal Section 45F credit is separate and conditional, not automatic.
Verified programs and resources
NC Tri-Share
active statewide initiative administered by NCPC/Smart Start Network; equal thirds for employer, eligible employee/family, and State; all 100 counties; eligibility includes participating employer, child under 12 in licensed NC care, 185%-300% FPL, and ineligibility for other subsidized care.
NC Child Care Subsidy/CCAP
official DCDEE guidance confirms situational and financial eligibility and references the 85% State Median Income standard;
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
North Carolina has an active NC Tri-Share child-care initiative administered by NCPC and the Smart Start Network statewide: eligible families with a participating employer may have licensed child-care costs shared equally by the employer, family, and State, subject to current income, age, provider, enrollment, and other program rules.
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