IRS 45F Employer-Sponsored Child Care Tax Credit 

Resources specific to the 45F Employer provided child care tax credit & how it can be used for employee recruitment and retention.

In addition to the IRS document, see:

• https://bipartisanpolicy.org/explainer/employer-provided-child-care-credit/ 

• https://www.congress.gov/crs-product/IF12379#:~:text=Calculating%20the%2045F%20Credit,to%20the%2025%25%20limit%20are 

• https://www.ffyf.org/policy-priorities/45f/#:~:text=Overview,better%20support%20businesses%20and%20parents.