Current Rhode Island status
Rhode Island offers state-administered child-care assistance through Starting RIght CCAP and a targeted CCAP for Child Care Staff pilot; employers should verify their own federal Section 45F eligibility with the IRS and a tax professional, and Rhode Island does not currently have a verified statewide Tri-Share or employer child-care tax-credit program described by this page.
Verified programs and resources
Starting RIght Child Care Assistance Program (CCAP)
Rhode Island resident families may receive subsidized care subject to citizenship/legal-residency, child-age, income, work/training and other eligibility rules;
CCAP for Child Care Staff Pilot
eligible early-childhood educators and staff in DHS-licensed programs; applicants must first apply for regular CCAP, and the pilot income limit is 300% FPL.
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
Rhode Island offers state-administered child-care assistance through Starting RIght CCAP and a targeted CCAP for Child Care Staff pilot;
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