Federal Employer-Provided Childcare Tax Credit Resources
Resources for Accountants
Childcare Tax Credit (45F)
https://uscode.house.gov/view.xhtml?req=(title:26%20section:45F%20edition:prelim)
IRS Guidance
Working Families Tax Cut Act Improvements to Tax Credit
https://www.congress.gov/119/plaws/publ21/PLAW-119publ21.pdf
Resources for Businesses
https://www.ffyf.org/policy-priorities/45f/
One-pager can be found here: https://www.marshall.senate.gov/wp-content/uploads/Employer-childcare-tax-credit-one-pager-May-2026.pdf