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 |
📋 Available Programs & Incentives
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: March 1, 2026