The employer-provided child care credit (also known as IRC 45F) encourages businesses to invest in child care for their employees by allowing employers to claim a tax credit of up to $150,000 a year to cover 25% of costs and 10% of resource and referral expenses.
Starting in 2026, employers can earn up to $600,000 in annual tax credits by supporting employee childcare through Bright Start, thanks to expanded Section 45F incentives. That means more savings and a bigger impact.
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How the Tax Credit Works
To claim the credit, file IRS Form 8882 with your organization’s federal income tax return. A tax advisor can help make sure your expenses are eligible and your form is filled out correctly. If you work with Bright Start Early Care and Preschool, we will work closely with your organization to provide the applicable program and spend reporting needed to help complete and claim your income tax credit.
It’s as easy as 1, 2, 3:
Partner with Bright Start
Contribute to childcare or offer a referral program
Claim your tax credit under Section 45F
Partnership Models
Tuition subsidy for employees
Reserved seats for your staff members’ children
Co‑branded childcare savings programs
On‑site or off‑site informational events for employees
With all‑inclusive, high-quality care, Bright Start is your ideal partner to provide trusted child care for your team. With plant‑based meals, a spacious outdoor playground, and strict safety protocols, including an environmentally friendly ZONO™ machine and livestreaming web cams, we offer peace of mind and reassurance.
