Federal
IRS: employer-provided child-care credit
Official 2026 rates, caps, qualified-expenditure categories, and small-business definition.
Open IRS guidanceCheck the underlying sources yourself.
Government guidance first, then serious policy and advocacy organizations working on child care, work, and small-business implementation.
New York
NY DTF: employer-provided childcare credit
State overview, forms, and credit administration.
Open NY guidanceCongressional
Congressional Research Service
A neutral federal overview of the employer-provided child-care credit.
Open CRS briefNew York City
NYC 2-K
Official information on the city's public full-day, full-year 2-K rollout.
Read the NYC announcementPolicy
Bipartisan Policy Center
A plain-English 2026 guide with tables and implementation context.
Read the guideAdvocacy and research
First Five Years Fund
Federal early-learning policy, tax-credit analysis, and coalition work.
Visit FFYFFamilies and providers
Child Care Aware of America
State resources, affordability research, and child-care resource and referral infrastructure.
Visit Child Care AwareFederal rulemaking
2026 CCDF rule rollback
The Federal Register record for the Trump administration's “Restoring Flexibility” rule affecting the Child Care and Development Fund.
Open GovInfo recordProvider perspective
FFYF: what providers and employers need to know
A July 2026 explanation of the expanded credit and its potential for early-childhood programs.
Read the analysisSource policy
Care Assembly links tax claims to primary government pages and uses outside explainers for context. Links do not convert general information into advice. The employer's own advisor still owns the position taken.