Active: Deadline September 2026
North Dakota Working Parents Child Care Relief (WPCCR)
The WPCCR pilot runs throughSeptember 2026or until funds are exhausted. Employers should apply immediately. StartingApril 1, 2026, a 40-hour monthly attendance requirement applies for the state match to trigger.
2026
Program Year
Active
Program Status
45F
Federal Credit Available
All
Employers Eligible
⚖️ How the Cost Split Works
Employer Pays
~33%
of total tuition
North Dakota Pays
~33%
state match
Parent Pays
~33%
of total tuition
📊 The North Dakota Savings Stack
Stack available North Dakota 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
North Dakota Employer Child Care Tax Credit
State Tax Credit
30% of employer contributions
Eligibility: All North Dakota employers with qualifying child care expenses
North Dakota Child Care Assistance Program
State Subsidy
Sliding-scale co-pay based on income
Eligibility: Families at or below 85% SMI
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
North Dakota Spark Quality Rating
State Program
Quality ratings for child care providers
Eligibility: Licensed North Dakota child care providers
Duo-Share (Employer + Employee)
Employer Benefit
Flexible split — employer covers 25–75%
Eligibility: Any North Dakota employer, no state program required
📍 Geographic Coverage
Major Cities Served
County Coverage
All 53 North Dakota counties are eligible for WPCCR rebates and the 50% employer credit. Apply before the September 2026 deadline through ND DHS.
❓ Frequently Asked Questions
North Dakota offers a 30% employer tax credit on contributions toward employee child care costs. This credit can be stacked with the Federal Section 45F Credit for up to 80% combined savings.
Yes — North Dakota employers can stack the state credit (30%) with the Federal Section 45F Credit (up to 50%). Together, these credits can offset up to 80% of employer child care contributions.
Fargo, Bismarck, Grand Forks, and Minot have the highest employer participation rates. The credit is available statewide to all North Dakota employers.
North Dakota does not have a formal Tri-Share program. However, the employer tax credit creates a strong incentive. We recommend a Duo-Share model — contact us for a free consultation.
North Dakota's Child Care Assistance Program serves families at or below 85% of the State Median Income (SMI). Contact NDDHS for current income thresholds.
Spark is North Dakota's quality rating and improvement system for child care providers. Higher-rated providers receive additional funding and are preferred partners for employer child care programs.
Contact the North Dakota Office of State Tax Commissioner at nd.gov/tax for guidance on claiming employer child care credits.
📚 References & Sources
Last Updated: March 1, 2026