What is the 2026 Oklahoma Tri-Share Pilot (HB 4199)?

Introduced in February 2026, HB 4199 establishes a three-year Tri-Share Workforce Pilot Program where child care costs are split equally between the employer, the employee, and the state for families earning 150-250% of the Federal Poverty Level. The pilot will launch in two urban and four rural counties.

What is the Oklahoma Smart Start employer tax credit?

Under SB 816 and SB 104 (2026), Oklahoma employers can claim a 30% tax credit for direct child care expenses or 50% for the cost of operating an on-site facility, with a $30,000 annual cap per employer. This can be stacked with the Federal 45F Credit.

Can I claim the 30% Oklahoma credit for reserved provider slots?

Yes. Under the 2026 SB 816 updates, the 30% credit covers direct tuition assistance, contracting for reserved spots, or even constructing a facility within 2 miles of your workplace.

What is Oklahoma Strong Start?

Oklahoma Strong Start is a separate active 2026 program that provides free child care for child care workers themselves, stabilizing the provider workforce that Oklahoma employers depend on.

What is the income limit for the Oklahoma Tri-Share pilot?

The HB 4199 pilot targets families earning between 150% and 250% of the Federal Poverty Level, specifically designed for the working middle class who earn too much for traditional subsidies but still struggle with child care costs.

Which Oklahoma counties are in the Tri-Share pilot?

Per HB 4199, the pilot will initially launch in two urban counties (including Oklahoma City and Tulsa areas) and four rural counties selected based on employer interest. Employers can apply now to be in the first cohort.

How does a Duo-Share work for Oklahoma employers outside the pilot?

A Duo-Share (employer and employee split, typically 50/50 or 75/25) is the fastest path for businesses outside the pilot counties. Combined with the 30% Oklahoma state credit and 50% Federal 45F Credit, employers can reach near-zero net cost immediately.

Active 2026 Legislation & Pilots

Oklahoma Child Care Cost-Sharing & 30% Credits

Oklahoma now offers a powerful combination where the state shares the cost through both direct matching (in pilot counties) and aggressive tax credits. Employers can stack all three layers.

2026

Program Year

Active

Program Status

45F

Federal Credit Available

All

Employers Eligible

How It Works Savings Stack ROI Calculator All Programs Coverage FAQ

⚖️ How the Cost Split Works

🏢

Employer Pays

~33%

of total tuition

🏛️

Oklahoma Pays

~33%

state match

👨‍👩‍👧

Parent Pays

~33%

of total tuition

📊 The Oklahoma Savings Stack

Stack available Oklahoma 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

Oklahoma HB 3236 Employer Tax Credit

State Tax Credit

50% of employer contributions

Eligibility: All Oklahoma employers with qualifying child care expenses

Oklahoma Child Care Assistance Program (CCAP)

State Subsidy

Sliding-scale co-pay based on income

Eligibility: Families at or below 85% SMI

Oklahoma Early Childhood Program (Pre-K)

State Program

Free pre-K for eligible 4-year-olds

Eligibility: Oklahoma 4-year-olds at or below 185% FPL

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

Oklahoma Reaching for the Stars Rating

State Program

Quality ratings for child care providers

Eligibility: Licensed Oklahoma child care providers

Duo-Share (Employer + Employee)

Employer Benefit

Flexible split — employer covers 25–75%

Eligibility: Any Oklahoma employer, no state program required

📍 Geographic Coverage

Major Cities Served

Oklahoma CityTulsaNormanBroken ArrowLawtonEdmondMooreMidwest CityEnidStillwaterMuskogeeBartlesvilleOwassoShawneeBixbyOklahoma CountyTulsa CountyCleveland CountyCanadian CountyComanche County

County Coverage

All 77 Oklahoma counties are eligible for HB 4199 Tri-Share pilot and the 30-50% employer tax credits. Contact DHS for enrollment.

❓ Frequently Asked Questions

HB 3236 created a 50% employer tax credit on contributions toward employee child care costs. This credit can be stacked with the Federal Section 45F Credit for significant savings.

Yes — Oklahoma employers can stack the HB 3236 state credit (50%) with the Federal Section 45F Credit (up to 50%). Together, these credits can offset nearly all employer child care contributions.

Oklahoma City, Tulsa, Norman, and Broken Arrow have the highest employer participation rates. The HB 3236 credit is available statewide.

Oklahoma does not have a formal Tri-Share program. However, HB 3236 creates a strong employer incentive. We recommend a Duo-Share model — contact us for a free consultation.

Oklahoma's Child Care Assistance Program (CCAP) serves families at or below 85% of the State Median Income (SMI). Contact Oklahoma DHS for current income thresholds.

Reaching for the Stars is Oklahoma'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 Oklahoma Tax Commission at tax.ok.gov for guidance on claiming HB 3236 credits.

📚 References & Sources

Last Updated: March 1, 2026