Current Pennsylvania status
Pennsylvania does not have a verified statewide Tri-Share program; it does have an active Act 56 Employer Child Care Contribution Tax Credit that may provide eligible Pennsylvania employers a nonrefundable credit equal to 30% of documented contributions to eligible DHS-certified child-care providers, capped at a $500 contribution and $150 credit per employee, subject to state rules. Separately, some employers may qualify for the conditional federal Section 45F credit for defined qualified child-care expenditures or resource/referral services; eligibility, limits, and interaction with other benefits require IRS and tax-professional review.
Verified programs and resources
Pennsylvania Employer Child Care Contribution Tax Credit
current state credit is 30% of employer contributions to eligible DHS-certified child-care provider organizations, limited to a $500 contribution per employee per year (maximum $150 credit per employee);
Child Care Works (CCW)
current published eligibility is generally Pennsylvania residence, child-care need while working/education, income at or below 200% of federal poverty guidelines, and work/training requirements;
Pennsylvania ELRC network
ELRCs provide child-care information/referrals and administer CCW.
Act 56 of 2024 Employer Child Care Contribution Tax Credit (30%; $500 contribution cap per employee; $150 maximum credit per employee).
Act 56 of 2024 Employer Child Care Contribution Tax Credit (30%;
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
Pennsylvania does not have a verified statewide Tri-Share program; it does have an active Act 56 Employer Child Care Contribution Tax Credit that may provide eligible Pennsylvania employers a nonrefundable credit equal to 30% of documented contributions to eligible DHS-certified child-care providers, capped at a $500 contribution and $150 credit per employee, subject to state 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