Current North Dakota status
North Dakota's official WPCCR was a temporary HHS matching-benefit pilot for qualifying North Dakota employers and working parents, with $150 or $300 monthly state matches subject to eligibility and funding; as of September 27, 2026, HHS is accepting no new applications and the pilot is ending. Employers should separately review the North Dakota 50% Employer Child Care Contribution Tax Credit and conditional federal Section 45F rules with the official agencies or a tax professional.
Verified programs and resources
WPCCR is an official HHS matching-employer-benefit pilot. Eligible ND public/private employers must provide a paid stipend of at least $150 or $300 per employee per month; HHS matches at the selected level for qualifying parents. Employer eligibility requires a North Dakota company active with the Secretary of State (private employers), and participating parents must work in ND, have household income up to 150% SMI, have a child birth through 60 months in a North Dakota licensed program, and apply. The pilot ends when allocated funding is exhausted or September 2026, whichever comes first; HHS currently accepts no new applications.
WPCCR is an official HHS matching-employer-benefit pilot.
North Dakota Child Care Assistance Program (CCAP) is a separate income-tested subsidy for eligible working/training families. The official page lists the Oct. 1, 2025–Sept. 30, 2026 maximum monthly income for a family of four as $8,119, not the WPCCR $16,239 figure. CCAP generally has a sliding-scale copay and a waitlist; it is not interchangeable with WPCCR.
North Dakota Child Care Assistance Program (CCAP) is a separate income-tested subsidy for eligible working/training families.
North Dakota's Spark quality-rating/improvement system should be described only as a provider quality system unless a current official Spark source is added; the supplied page's claims about preferred employer partners and additional funding were not verified here.
North Dakota's Spark quality-rating/improvement system should be described only as a provider quality system unless a current official Spark source is added;
North Dakota Employer Child Care Contribution Tax Credit
50% of an employer's aggregate qualified child-care contributions, limited to the first $1,000 per qualified employee.
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 Dakota's official WPCCR was a temporary HHS matching-benefit pilot for qualifying North Dakota employers and working parents, with $150 or $300 monthly state matches subject to eligibility and funding; as of September 27, 2026, HHS is accepting no new applications and the pilot is ending.
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