Current Oregon status
Oregon does not currently have a verified state Tri-Share program. Oregon families may explore ERDC, and eligible Baby Promise contracted slots in participating areas may bypass the ERDC waitlist; employers considering child-care assistance should obtain tax advice because federal Section 45F may apply only to qualifying expenditures and eligible taxpayers, with 2026 rates of 40% (50% for eligible small businesses) and statutory limits and conditions.
Verified programs and resources
Oregon ERDC
active subsidy for qualifying Oregon families; initial income limits are 200% FPL as of March 1, 2026, ongoing/exit limits are 250% FPL or 85% SMI, whichever is higher; waitlist is active and exemptions include ERDC contracted slots.
Oregon Baby Promise
active publicly funded care for low-income infants/toddlers ages six weeks to three years;
Federal Section 45F (not an Oregon program)
for expenditures after December 31, 2025, 40% of qualified child-care expenditures (50% for eligible small businesses) plus 10% of qualified resource/referral expenditures, capped at $500,000 (or $600,000 for eligible small businesses, subject to inflation adjustment).
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
Oregon does not currently have a verified state Tri-Share program.
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