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§45F Employer Childcare Tax Credit Estimator

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40% (or 50% small biz) of qualified childcare spend

OBBBA 2026 raised the federal §45F credit from 25% to 40% (50% for small businesses), capped at $500K / $600K per year. Plus 10% on resource & referral spend.

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Six qualifying spend types

Onsite center build/operate, contracts with PTQ providers, reserved-slot payments, backup-care vendor contracts, dependent-care FSA admin (employer-paid portion), R&R hotline.

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10-year recapture clock

Reserved-slot & facility credits trigger a 10-year recapture period. Discontinue the program inside that window and you owe a portion back. Document everything.

Enter your annual qualified childcare and resource & referral spend. This calculator does not store your inputs — they live only in your browser session.

Includes facility costs, contracts with qualified providers (PTQ Level 3+ centers), reserved-slot payments, backup-care vendor fees, and direct-pay stipends routed through the provider (Path B).

Care.com / Bright Horizons R&R contracts, navigator hotlines, employee-facing childcare-finder portals. Earns a 10% credit (not enhanced under OBBBA).

Want to design the program?

IHC's Childcare Action Dashboard has playbooks for all six §45F-qualifying strategies

Reserved slots, onsite center, backup care, stipend (Path B), Tri-Share pilot, DCFSA — each with skeleton contracts and CPA documentation guidance.

Open Childcare Action Playbooks → Email IHC for help designing