Your client gets an operating program. You keep the tax judgment.
Care Assembly organizes the qualified-care facts, contracts, payments, and workforce records that an employer's CPA needs to evaluate the available credits.
The division of responsibility
Care Assembly
- Program design and operational rules
- Provider coordination and document workflow
- Payment, attendance, and source records
- Scenario estimates labeled with open questions
- Year-end support files
The employer's advisor
- Eligibility and entity-specific interpretation
- Usability, carryforwards, and deduction interaction
- Federal and state positions
- Payroll and employee-side treatment
- Forms, return preparation, and filing
What the 2026 change did
The federal credit now covers 40% of qualified child-care expenditures, or 50% for an eligible small business, subject to annual caps. The statute also recognizes qualifying contracts made through an intermediate entity. New York has a separate refundable employer-provided child-care credit, but employer-specific treatment still belongs with the advisor.
IRS guidanceNY DTFCongressional Research Service
How we work with firms
- Client referral, with your firm retaining the tax engagement.
- Joint design sessions where the accountant defines positions and Care Assembly translates them into operations.
- Background records and support for an existing client-designed program.
- Read-only access to employer plans, qualified-spend classifications, and export files.
Outside tax counsel has formally reviewed the federal fair-access and contract requirements. A non-reliance summary is available on request. We do not paraphrase the underlying advice or represent that it resolves a specific client's facts.