Current Texas status
Texas has no verified statewide Tri-Share program or verified HB 1709 employer child-care tax credit. Dallas County’s official May 1, 2025 release describes a countywide Employer Match pilot, open to employers of all sizes and industries, offering $3,000 annually in child-care assistance per child with dollar-for-dollar county matching of employer subsidy contributions; availability and current terms should be confirmed with Dallas County. Separately, eligible employers—not automatically all employers—may claim the federal Section 45F credit for qualifying expenditures under IRS rules.
Verified programs and resources
Dallas County Employer Match Child Care Program
Dallas County’s May 1, 2025 release says the pilot is open countywide to employers of all sizes and industries, offers $3,000 annually in child-care assistance per child, and matches employer subsidy contributions dollar-for-dollar;
Texas Workforce Commission Child Care Services
the current TWC guide supports subsidized CCS for qualifying families generally at or below 85% of state median income, with a child-age/citizenship-residency framework and a parent needing care to work, seek work, job-train, or attend education;
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
Texas has no verified statewide Tri-Share program or verified HB 1709 employer child-care tax credit.
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