Nevada Child Care Tax Incentives
Current for 2026 Tax Year • Last Updated: January 24, 2026
Federal 45F Only — But Vegas Has Cracked the "24-Hour Problem"
⚠️ Nevada is "Federal Only"
Proposals like SB 278 (which attempted to create a credit against the Modified Business Tax) have not been enacted. There is currently no active state credit for child care. Nevada employers must rely on the Federal 45F Credit (up to $600k) to offset program costs.
The 2026 Nevada "Stack"
While Nevada has no state credit, the federal Section 45F provides powerful savings—especially for hospitality and gaming employers solving the 24/7 shift problem.
Claim a tax credit for 40% (Large Business) or 50% (Small Business) of qualified child care expenses, up to $600,000 annually.
Nevada has no corporate income tax, so there's no state credit to stack. Focus on maximizing your federal 45F benefit.
đź’ˇ Nevada Strategy: The "Fontainebleau Model"
You don't need to build a center on the casino floor. Use a platform like TOOTRiS to connect your dealers, servers, and housekeeping staff with providers who work when they do. The Federal 45F credit covers platform subscriptions and employee subsidies!
🎰 Nevada Success Story: The "Fontainebleau" Model
In a city that never sleeps, Fontainebleau Las Vegas became the first resort on the Strip to solve the "24-Hour Problem" for its workforce.
🌙 The "Overnight" Solution
Instead of trying to build an on-site center that stays open at 3:00 AM, Fontainebleau deployed a tech-enabled network strategy.
- Partner: TOOTRiS child care marketplace platform
- Benefit: The "Bleau Crew" gets access to a network of licensed providers offering non-traditional hours and overnight care
- Why it works: Directly addresses the biggest barrier for casino and hospitality staff—finding safe care during swing shifts and weekends
đź’ˇ The Lesson for Nevada Employers
"You don't need to build a center on the casino floor. Use a platform to connect your dealers, servers, and housekeeping staff with providers who work when they do."
Alternative Nevada Strategies (No State Credit? No Problem!)
Since there's no state tax credit, smart Nevada employers use these strategies to support child care at minimal cost.
đź’° Strategy 1: "Silver State" Subsidy Support
The Nevada Child Care Fund (administered by DWSS) has expanded eligibility caps.
- The Strategy: Bring in consultants to help your lower-wage staff apply for state subsidies
- Cost to You: $0 (or minimal consulting fees)
- The Pitch: "If you can't pay for it yourself, help your employees get the state money that is already waiting for them. It costs you $0 but builds massive loyalty."
🚀 Strategy 2: The "WINN" Fund (Workforce Innovations for the New Nevada)
The Governor's Office of Economic Development (GOED) manages the WINN fund.
- Primary Purpose: Workforce training and development
- The Angle: Large employers (like Tesla/Panasonic in the north) have leveraged workforce development funds to support wrap-around services
- Action: If you're a major employer, explore WINN fund eligibility for child care as a workforce retention tool
📱 Strategy 3: The "Fontainebleau Model" (Platform + 45F)
Use the Federal 45F credit to offset the cost of a platform-based subsidy program.
- Step 1: Partner with a child care marketplace (TOOTRiS, Bright Horizons, etc.)
- Step 2: Offer employee subsidies for care through the platform
- Step 3: Claim 40-50% of costs via Federal 45F
- Net Cost: Just 50-60% of your investment!
Nevada-Specific Example: The "Strip Resort" Scenario
A Las Vegas resort with 2,000 employees implements a TOOTRiS-style platform to provide child care subsidies and overnight care access.
| Cost Component | Annual Investment | Federal 45F Credit (40%) |
|---|---|---|
| Platform Subscription (TOOTRiS) | $50,000 | $20,000 |
| Employee Subsidies (200 employees Ă— $2,500) | $500,000 | $200,000 |
| Backup/Overnight Care Fund | $100,000 | $40,000 |
| Total | $650,000 | $260,000 |
🎰 The Nevada Advantage
Net cost: $390,000 to provide child care benefits to 200+ employees. That's less than $2,000 per employee per year for a benefit that solves the #1 barrier to shift work attendance. In Vegas's competitive labor market, this is a recruitment and retention game-changer.
Nevada Compliance & Resources
đź“‹ Licensing Requirements
Child care facilities must be licensed by the Nevada Division of Public and Behavioral Health.
Nevada Child Care Licensing →💰 Nevada Child Care Fund (DWSS)
Help employees apply for state subsidies. The Division of Welfare and Supportive Services administers the fund.
DWSS Nevada →📄 Required Federal Form
File IRS Form 8882 to claim the federal Section 45F credit.
IRS Form 8882 →🚀 WINN Fund (GOED)
Explore workforce development funding for wrap-around services including child care.
GOED Nevada →Nevada Child Care Landscape
Hospitality runs around the clock—traditional care doesn't.
Over half of Nevada children lack adequate care access.
Subsidies and platform solutions are critical.
The Business Case for Child Care in Nevada
In Nevada's 24/7 economy—particularly hospitality, gaming, and logistics—access to non-traditional hours child care is the #1 workforce barrier. The Fontainebleau model proves that platform-based solutions work. By leveraging Federal 45F, you can offer meaningful benefits at 40-60% off.
- Las Vegas – Hospitality, gaming, entertainment (Fontainebleau model!)
- Henderson – Healthcare, retail, residential growth
- Reno/Sparks – Tech, manufacturing, Tesla/Panasonic (WINN Fund!)
- North Las Vegas – Logistics, distribution, manufacturing
- Carson City – Government, healthcare
Qualified Intermediary Platforms for 45F
Under the One Big Beautiful Bill Act (OBBBA) 2026 updates, employers can now claim Section 45F credits for expenses paid to qualified intermediary service providers. This is perfect for Nevada's "Fontainebleau Model"!
Child Care Marketplace Platforms
Platforms like TOOTRiS connect employees with vetted providers offering non-traditional hours. Subscription fees and network access qualify under 45F.
Overnight/Backup Care Networks
Access to providers who work swing shifts, weekends, and overnight. Critical for hospitality and gaming employers.
Employee Subsidy Programs
Direct subsidies to employees for licensed care are fully eligible for the 40-50% credit. The Fontainebleau model in action!
Benefits Administration Services
Third-party administrators that manage enrollment, provider payments, and compliance reporting. Administrative fees are 45F-eligible.
Nevada Child Care Tax Credit FAQ
No. Nevada is "Federal Only." Proposals like SB 278 (which attempted to create a credit against the Modified Business Tax) have not been enacted. Nevada employers must rely on the Federal 45F Credit (up to $600k) to offset program costs.
Fontainebleau became the first Strip resort to solve the "24-Hour Problem" by partnering with TOOTRiS. Instead of building an on-site center, they give their "Bleau Crew" access to a network of licensed providers offering non-traditional hours and overnight care.
Smart Nevada employers help their lower-wage staff apply for Nevada Child Care Fund subsidies (administered by DWSS). It costs the employer $0 but builds massive loyalty by helping employees access state money already available to them.
The WINN Fund (Workforce Innovations for the New Nevada) is managed by GOED. While primarily for training, large employers like Tesla/Panasonic have leveraged workforce development funds to support wrap-around services including child care.
Yes! The 2026 OBBBA expansion specifically added "intermediary services" and "technology platforms" to qualified expenses. Subscriptions to TOOTRiS, Bright Horizons, or similar platforms are 45F-eligible.
Follow the Fontainebleau model: Partner with a child care marketplace that includes providers offering non-traditional hours. You don't need to build a center—use a network. The Federal 45F credit covers 40-50% of your platform and subsidy costs.
Calculate Your Potential Nevada Credit
Use our free calculator to estimate your potential federal tax savings. See how the Fontainebleau model can work for your Nevada business!
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