Current Washington status
Washington has the state-administered WCCC subsidy for eligible families, generally limited to households below 60% SMI as of September 27, 2026; Washington does not have a verified statewide public Tri-Share program in the sources reviewed, and employers should consult the IRS and a tax professional to determine whether specific qualified child-care expenditures meet conditional Section 45F requirements.
Verified programs and resources
Washington Working Connections Child Care (WCCC)
official DCYF subsidy for eligible Washington families; current application income limit is below 60% SMI, with work/education/training and residency requirements.
Washington DCYF child-care subsidy administration and provider rate changes are official, but they are not a Tri-Share cost-sharing program.
Washington DCYF child-care subsidy administration and provider rate changes are official, but they are not a Tri-Share cost-sharing program.
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
Washington has the state-administered WCCC subsidy for eligible families, generally limited to households below 60% SMI as of September 27, 2026;
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