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Policy Priority
THE TAX CODE

Employer Provided Child Care Credit – 45F

Overview

Employers rely on affordable, quality child care to support a robust workforce – but it’s often out of reach for too many working parents. The Employer-Provided Child Care Credit (45F) encourages businesses to provide child care to their employees, by offering companies a tax credit to help cover some of the associated costs of child care.

This includes costs associated with purchasing, building or updating property that can be used as a child care facility, and for the operating costs, including supporting child care professionals through training, scholarships, and wages.

45F helps businesses share the expense of child care with employees. It is critical that Congress expand this tax provision to support businesses and parents.

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Resources

Resource

FFYF Capsule Collection: Tax Policy and Child Care

November 30, 2023

Millions of American families today are struggling to find the affordable, reliable, quality child care they depend on to go to work. This has a devastating impact on our youngest …

Resource

The First Five Things To Know About: The Federal Tax Code and Child Care

September 12, 2023

Millions of American families are struggling to find the affordable, reliable, quality child care they depend on to go to work. This has a devastating impact on our youngest learners, …

Resource

Bipartisan Bill Seeks to Leverage Existing Tax Credits to Support Working Parents and Employers in Accessing Child Care

July 27, 2023

Last week, Rep. Salud Carbajal (D-CA) and Rep. Lori Chavez-DeRemer (R-OR) introduced H.R. 4571, the Child Care Investment Act of 2023, which would enhance three existing tax credits to address …


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