The expanded employer-provided childcare credit: a 2026 opportunity

Review the increased credit ceiling, small-business enhancement, qualified facility costs, referral expenses, and documentation before assuming eligibility.

What to do this week

1. 1

   Separate facility, resource-and-referral, and ordinary employee-benefit costs.

2. 2

   Document who paid each cost and when it was incurred.

3. 3

   Obtain professional eligibility and credit calculations.

How to use this field note

Use the checklist to organize records and identify the question that needs attention. Confirm deadlines and federal requirements against the linked official source. State, local, entity-specific, and fact-specific rules may differ.