⚠️ Important Clarification: This is NOT a Tax Credit!
Ohio's Child Care Cred Program is a cost-sharing grant, not a tax credit. You won't find a tax form for this—it's administered by the Ohio Department of Children and Youth (DCY). Don't confuse it with a traditional tax credit!
🚀 Ohio Child Care Cred Program
Ohio's brand new cost-sharing model launched late 2025 for the 2026 fiscal year!
📋 Employee Eligibility: Household income between 200% and 400% FPL (the "missing middle"—families earning too much for traditional state assistance but still struggling with Ohio's $10,000+ average annual child care costs).
The 40/40/20 Split
Employer (You)
Employee (Parent)
State of Ohio
(via DCY)
⏰ First-Come, First-Served: $10 Million Cap!
Deadline: Applications for the 2026 cycle are due by May 1, 2026. ⚠️ This is a pilot year—the $10 million in funding officially expires on June 30, 2026. First-come, first-served—apply early or risk missing the window entirely!
The 2026 Ohio "Stack"
Combine Child Care Cred with the Federal 45F credit for maximum savings!
Claim a tax credit for 40% (Large Business) or 50% (Small Business) of your employer portion (the 40%).
The state pays 20% of child care costs directly. Not a tax credit—CASH!
💡 The Ohio Math: From 100% to ~20%
Example: If care costs $1,000/month:
• Employee Pays: $400 (40%)
• State Pays: $200 (20%)
• Employer Pays: $400 (40%)
• 45F Credit (50%): -$200 on your $400 portion
• Net Employer Cost: ~$200/month to provide a $1,000 benefit!
🏦 Ohio Success Story: Fifth Third Bank (Cincinnati)
The "Maternity Concierge" Model
The Challenge
Fifth Third Bank realized they were losing talented women at the most critical juncture: the return from maternity leave. Money alone wasn't solving the problem.
The Fifth Third Solution: Maternity Concierge
They didn't just write checks—they hired a Concierge!
- Dedicated Service: A concierge for expecting and new mothers
- Child Care Navigation: Help finding licensed child care and vetting nannies
- Life Admin: Scheduling doctor appointments, ordering breast pumps, managing logistics
- Result: Women who use the concierge are nearly 40% more likely to remain at the bank six months after returning from leave!
💡 The Lesson for Ohio Employers
"Money is only half the battle. Fifth Third proves that helping employees navigate the child care system is just as valuable as paying for it. In Ohio, you can use the Federal 45F Credit to offset the cost of 'Resource & Referral' services like a concierge!"
🏭 The "Intel Effect" (Columbus)
Competing with the Silicon Heartland
The Context
Intel is building the massive "Silicon Heartland" chip factories in Columbus. They offer backup care and tuition assistance as standard benefits.
The Opportunity for You
"You don't need a $20 billion fab to compete with Intel. Use the Child Care Cred Program to lower the cost of tuition for your staff by 60% (State + Employer share). Stack with 45F and your net cost drops to ~20%!"
Ohio Example: The "Child Care Cred + 45F" Stack
A Columbus tech company uses Child Care Cred for 15 employees.
| Component | Per Employee/Month | 15 Employees/Month | Annual |
|---|---|---|---|
| Total Cost of Care | $1,200 | $18,000 | $216,000 |
| Employee Pays (40%) | $480 | $7,200 | $86,400 |
| State Pays (20%) | $240 | $3,600 | $43,200 |
| Employer Pays (40%) | $480 | $7,200 | $86,400 |
| Federal 45F Credit (50%) | -$240 | -$3,600 | -$43,200 |
| Net Employer Cost | $240 | $3,600 | $43,200 |
🌰 The Ohio Advantage
The tech company provides $216,000 worth of child care benefits for a net cost of just $43,200—that's only 20% of the total cost! Employees get a $1,200/month benefit for just $480/month. This is how you compete with Intel for talent!
Ohio Compliance & Resources
📅 Key Deadline: May 1, 2026
Child Care Cred applications for the 2026 cycle are due by May 1, 2026. ⚠️ Pilot year—$10 million expires June 30, 2026. First-come, first-served—don't wait!
🚀 Ohio DCY (Child Care Cred)
The Department of Children and Youth (DCY) administers the Child Care Cred Program.
Ohio DCY →🏛️ ODJFS (Licensing)
The Ohio Department of Job and Family Services handles child care licensing.
ODJFS Child Care →💼 JobsOhio
May offer additional grants for businesses making significant capital investments, including child care facilities.
JobsOhio →📄 Required Federal Form
File IRS Form 8882 to claim the federal Section 45F credit on your employer contribution.
IRS Form 8882 →Ohio Child Care Landscape
Employer/Employee/State
First-come, first-served!
After Cred + 45F credit.
Why Ohio Employers Are Using Child Care Cred
Ohio's Child Care Cred Program, combined with the federal 45F credit, creates a powerful cost-sharing model. For employers competing with Intel and other major players for talent, this stack makes premium child care benefits affordable. The Fifth Third Bank model shows that navigation support can be just as valuable as financial assistance.
- Columbus – Tech (Intel "Silicon Heartland"), healthcare, education, government
- Cleveland – Healthcare (Cleveland Clinic), manufacturing, finance
- Cincinnati – Finance (Fifth Third, Kroger), healthcare, manufacturing
- Dayton – Aerospace, defense, healthcare
- Toledo – Manufacturing, healthcare, logistics
- Akron – Polymer industry, healthcare, education
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.
Maternity Concierge Services
Like Fifth Third Bank's model! Help employees navigate finding care, vetting providers, and managing logistics. Costs qualify under 45F!
Child Care Marketplace Platforms
Technology platforms that connect employees with vetted, licensed child care providers. Subscription fees qualify under 45F.
Benefits Administration Services
Third-party administrators that manage employer child care benefits, including enrollment, provider payments, and compliance reporting.
Resource & Referral Agencies
Community-based organizations that help employees find quality child care. Contracts with R&R agencies qualify for the 10% referral credit.
Ohio Child Care Program FAQ
Child Care Cred is Ohio's new cost-sharing program (NOT a tax credit). The cost is split 40% Employer, 40% Employee, 20% State. It's administered by the Ohio Department of Children and Youth (DCY) with $10 million in pilot funding through June 30, 2026.
Employee Eligibility: Household income must be between 200% and 400% FPL—designed for the "missing middle" who earn too much for traditional state assistance (PFCC) but still struggle with Ohio's $10,000+ average annual child care costs.
You can claim the Federal 45F credit (40-50%) on your 40% employer contribution. This means your net cost drops to roughly 20-24% of the total child care cost while providing a 100% benefit to employees!
Applications for the 2026 cycle are due by May 1, 2026. ⚠️ This is a pilot year—the $10 million in funding officially expires on June 30, 2026. First-come, first-served—apply early or risk missing the window!
Fifth Third Bank provides a dedicated concierge service to expecting and new mothers, helping with finding qualified child care, vetting nannies, scheduling appointments, and more. Longitudinal data shows women who use the concierge are nearly 40% more likely to remain at the bank six months after returning from leave.
No! Child Care Cred is a cost-sharing grant, not a tax credit. You won't find a tax form for this. It's administered by the Ohio Department of Children and Youth (DCY). The state pays 20% of child care costs directly.