Active: 2026 Tax Credit Expansion
Wyoming Child Care Cost-Sharing & 45F Credits
Wyoming employers can leverage the expanded 2026 Federal 45F Credit and state Provider Start-Up Grants to build a near-zero-cost child care benefit.
2026
Program Year
Active
Program Status
45F
Federal Credit Available
All
Employers Eligible
⚖️ How the Cost Split Works
Employer Pays
~33%
of total tuition
Wyoming Pays
~33%
state match
Parent Pays
~33%
of total tuition
📊 The Wyoming Savings Stack
Stack available Wyoming programs with the Federal 45F Tax Credit for maximum employer savings.
| Benefit Layer | Small Business (<$32M) | Large Business |
|---|---|---|
| State Program Benefit | Varies by program | Varies by program |
| Federal 45F Credit (2026) | 50% Tax Credit | 40% Tax Credit |
| Net Employer Cost | Significantly Reduced | Significantly Reduced |
💰 Real-World Employer Savings
| Cost Component | Without Program | With State + 45F Stack |
|---|---|---|
| Annual child care cost (per employee) | $12,000 | $12,000 |
| State Program Benefit | $0 | Varies |
| Employee Share | $0 | Reduced |
| Employer Share | $12,000 | Reduced |
| Federal 45F Credit (50% of employer share) | $0 | Significant savings |
| Net Employer Cost | $12,000 | Significantly Lower |
📋 Employer Child Care Tax Credits & Programs
💡 Federal Tax Credit Available: All U.S. employers qualify for the Federal Section 45F Employer Child Care Tax Credit — up to $600,000/year for small businesses under the 2026 OBBBA expansion. Stack this with your state program for maximum savings.
Wyoming Employer Child Care Grant Pilot
State Grant
Competitive grants for employer child care programs
Eligibility: Wyoming employers in participating communities
Wyoming Child Care Assistance Program (CCAP)
State Subsidy
Sliding-scale co-pay based on income
Eligibility: Families at or below 85% SMI
Federal Section 45F Credit
Federal Tax Credit
Up to 50% of employer costs (max $600K/yr)
Eligibility: All U.S. employers with qualifying child care expenses
Wyoming Stars Quality Rating
State Program
Quality ratings for child care providers
Eligibility: Licensed Wyoming child care providers
Duo-Share (Employer + Employee)
Employer Benefit
Flexible split — employer covers 25–75%
Eligibility: Any Wyoming employer, no state program required
📍 Geographic Coverage
Major Cities Served
County Coverage
All 23 Wyoming counties are eligible for the $20K provider grant and HB 0126 micro-center program. Contact WCDD for enrollment before the grant deadline.
❓ Frequently Asked Questions
Wyoming has allocated funding for a competitive employer child care grant pilot program. Contact Wyoming DFS for current grant availability and eligibility requirements.
Yes — all Wyoming employers can claim the Federal Section 45F Credit regardless of state program participation. This covers up to 50% of employer child care contributions, up to $600,000 per year.
Cheyenne, Casper, Laramie, and Gillette have the highest employer participation rates. Grant programs are available statewide.
Wyoming does not have a formal Tri-Share program. We recommend a Duo-Share model for Wyoming employers — contact us for a free consultation.
Wyoming's Child Care Assistance Program (CCAP) serves families at or below 85% of the State Median Income (SMI). Contact Wyoming DFS for current income thresholds.
Wyoming Stars is the state's quality rating and improvement system for child care providers. Higher-rated providers receive additional funding and are preferred partners for employer child care programs.
Contact the Wyoming Department of Family Services at dfs.wyo.gov for grant application information and deadlines.
📚 References & Sources
Last Updated: May 9, 2026