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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

https://www.irs.gov/businesses/small-businesses-self-employed/employer-provided-childcare-credit#qualified-resource-and-referral-expenditures

Working Families Tax Cut Act Improvements to Tax Credit

https://www.congress.gov/119/plaws/publ21/PLAW-119publ21.pdf

Resources for Businesses

https://45f.org/

https://www.ffyf.org/policy-priorities/45f/

https://www.uschamberfoundation.org/education/game-plan-leveraging-federal-tax-incentives-for-business-childcare-solutions

One-pager can be found here: https://www.marshall.senate.gov/wp-content/uploads/Employer-childcare-tax-credit-one-pager-May-2026.pdf

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