Employer-Provided Child Care Credit (Internal Revenue Code §45F)
For 2026+
Broad employer credit that can apply to logging companies and mills providing or contracting for qualified employee child care; substantially expanded for 2026.
78 programs connected to jobs. Search results preserve context and do not imply eligibility.
For 2026+
Broad employer credit that can apply to logging companies and mills providing or contracting for qualified employee child care; substantially expanded for 2026.
Up to
Certified manufacturers can receive multi-year credits for qualified capital investment; useful for larger fixed-facility expansions.
Per-apprentice credit subject to state program certification
Potentially useful for mills and logging businesses with registered apprentices.
$1,000 once for each qualifying new job after 12
Small businesses creating qualifying jobs may receive an income-tax credit.
$2,000 employer credit for qualifying hires
Broad employer credit for hiring qualifying veterans.
$2,000 for a qualifying veteran, or $3,000 for a qualifying
An eligible forest-products employer can qualify through hiring, even though Alaska has no broad manufacturing investment credit.
Lesser of
A qualifying manufacturing facility can receive a substantial credit tied to capital investment and jobs/wages after Arizona Commerce Authority approval.
Credit based on new qualifying payroll at the applicable
Job-creation credit for qualifying businesses, including manufacturers, with thresholds varying by location.
Per-apprentice credit subject to certification
Registered apprenticeship can create a modest credit for forest-products employers.
Generally
Large qualifying manufacturing expansions can receive a credit based on qualified investment after a financial-incentive agreement.
20% of qualifying wood-energy equipment costs for tax years
Rare forest-specific credit for very large projects producing qualifying wood-energy products from forest residues.
Negotiated award through competitive application cycles
An expanding mill or wood manufacturer can compete for a negotiated income-tax credit based on jobs, investment and strategic value.
35% of qualified wages within the statutory wage band
Qualifying hires in designated geographic areas can generate credits when reservations are timely.
Twelve percent of qualifying investment in a structured
A mill's structured training in scanner operation, kiln controls, maintenance, or other job skills may qualify.
$1,100 for each qualifying additional business-facility
A qualifying permanent mill or wood-products facility in a zone can fit.
Up to
Large expansions can negotiate a performance-based credit tied to new jobs and payroll.
10% of eligible training
Qualified training and human-capital spending can earn a credit.
Up to
Manufacturers employing qualified registered apprentices can earn a credit.
$500 per qualifying employee plus $500 per $100
Qualified manufacturing expansions creating jobs and facility investment can receive state credits after approval.
$1 per eligible hour, up to $1,000 per employee
Eligible employers can receive a hiring-related credit for employees with qualifying physical or intellectual impairments.
$1,000-$1,500 per qualifying employee
Eligible manufacturing employers in designated rural counties can use job creation to reduce state tax.
Per-job amount varies by county tier and designation
Manufacturers can earn tiered per-job credits, with lower thresholds in distressed counties.
Credit amount varies by wage level for taxpayers creating
Larger forest-products employers creating substantial new Georgia jobs at or above the county wage threshold should screen this alongside the regular Job Tax Credit.
50% of eligible retraining costs up to statutory
Existing manufacturers retraining employees for new equipment, technology or processes can qualify.
$1,000 per child in the first year
Forest-products employers making eligible child-care payments for employees can screen this as a workforce-support credit beginning with 2026 tax years.
generally
Qualifying expansions meeting investment, jobs, wage and benefit tests can receive enhanced tax credits.
3% of qualifying investment
Broad statutory credit for qualified Idaho investment, including many depreciable manufacturing assets.
up to
Employers supporting qualified apprentices may claim education-expense credits.
generally
Manufacturers expanding in Illinois may receive a negotiated payroll-based credit if job, investment and strict 'but-for' rules are met.
Credit based on qualified investment under district rules
Qualifying fixed-site investment in a designated district can generate a credit.
Credit based on incremental Indiana payroll withholding
Growing employers can negotiate a payroll-based credit tied to new Indiana employment.
2% of payroll, capped at $50,000 or tax liability
HPIP-certified firms with substantial training spending can claim an additional credit.
$2,000 per employee receiving qualifying training
Eligible forestry and manufacturing businesses can receive a credit for qualified employee training.
Generally
Forest-products manufacturers adding qualifying Maryland jobs can receive per-job credits.
Up to
Qualifying Tier 1 county projects with jobs and investment can earn a large credit.
Project-specific negotiated award based on jobs
Qualifying expansions can negotiate a state investment tax credit through EDIP.
Jobs-tax-credit framework
A business redeveloping a certified brownfield can use jobs credits without the ordinary minimum-job threshold.
Per-job amount and job threshold vary by county tier
Manufacturers creating the required number of new full-time jobs can earn program also requires investment, satisfy both tests.
Generally
Streamlined universal credit for larger new/expanding businesses creating jobs and investment.
$1,000 per qualifying research-skilled position annually
Often-overlooked credit for professional research and development positions such as engineers and technical staff.
50% of eligible training costs
Manufacturers and processors may qualify for training approved by the local community or junior college and the Department of Revenue.
Approved projects may retain withholding on qualifying new
Expanding manufacturers can earn performance-based credits, but the program has strict pre-project timing.
up to
Effective August 28, 2026, this credit targets very large capital projects and will usually be above small-mill scale.
$750 per apprentice and $1
Registered apprentices can create modest credits for forest-products employers.
50% of employer-paid Social Security
Employers creating qualifying jobs can receive a credit based on employer payroll taxes through tax year 2028.
generally
Manufacturing expansion can earn investment and wage credits under an approved project.
20% of increased investment
This credit is aimed below the scale of most headline economic-development programs.
Credit based on qualifying salary and capital investment
Qualifying investment and jobs in an ERZ can generate a certified credit.
10% of qualifying New Hampshire manufacturing research
Qualifying wood-products manufacturing process or product development can fit.
Credit based on qualifying manufacturing equipment
Manufacturers buying qualified equipment and increasing employment can program also requires investment, satisfy both tests.
generally
Qualifying new-facility investment and new employment can generate credits in installments.
Per-job credit determined by eligible wages
Qualifying forest-products employers creating eligible rural jobs may earn a job credit.
Additional credit tied to investment tax credit property
Businesses that qualify for investment tax credit and increase employment training; where the program also requires investment, satisfy both tests.
Multiple refundable components under an Empire State
Large/strategic manufacturing expansions can receive refundable credits for jobs, investment and research and development.
generally
Broad statutory credit for manufacturers investing in qualifying New York depreciable property.
10% of qualified apprentice compensation
Employers hiring qualifying apprentices can receive a state credit.
Negotiated percentage of new Ohio employee
Expanding manufacturers creating substantial new Ohio payroll can negotiate a refundable credit through the Ohio Tax Credit Authority.
greater of
Flexible manufacturing credit that lets a company choose the greater of investment or job benefits.
Greater of
Very large manufacturers can combine Quality Jobs with enhanced investment/job credits.
$1,000 per qualifying net new job, up to 10 jobs / $10,000
New in 2026 and unusually explicit: Forestry and Wood Products includes timber harvesting as well as manufacturing and processing.
Up to
Qualifying manufacturers increasing taxable payroll through new jobs can receive a performance credit.
generally
Potentially useful indirectly to rural businesses receiving capital from approved rural growth funds.
Per-job annual credit based on wages
Expanding employers creating qualifying high-wage jobs can receive annual per-job credits.
Project-specific credit based on eligible development costs
Large fixed-site projects can receive a negotiated tax credit when financing gaps and project requirements are met.
0.5% to 2
Directly relevant to mills placing qualified manufacturing and productive equipment in service.
50% of eligible child-care startup costs
Forest-products employers establishing or operating qualified child care programs can claim a state credit.
Per-job amount varies by county
Certain employers creating and maintaining 10+ jobs can receive county-tiered credits.
Per-job amount varies by county and wages
Businesses with 99 or fewer employees can qualify with as few as two new full-time jobs.
per-job benefit based on county tier
Projects in designated enhancement counties can receive additional per-job credits and lower thresholds.
Generally
Manufacturers investing and creating qualifying jobs can receive a per-job franchise/excise credit.
up to
Substantial manufacturing expansions creating high-wage jobs can negotiate refundable post-performance credits; rural projects can receive higher percentages.
35% of eligible training expenses
Forest-products employers can claim credits for qualifying worker training, including manufacturing training.
Per-new-employee business and occupation tax credit
Directly relevant to qualifying manufacturing facilities in rural counties; timely application after hiring is required.
business and occupation tax credit tied to eligible
Employers repaying approved customized-training costs can receive a business and occupation tax credit.
Credit based on qualified investment and new jobs
Expanding businesses creating qualifying jobs and investment can earn a multi-year credit.
5% of qualified manufacturing capital investment
Excellent fit for capital-intensive, low-job-growth mills because it rewards qualified manufacturing investment without requiring new jobs.
generally
Highly relevant to existing forest-products companies because Wisconsin Economic Development Corporation can certify refundable credits for capital investment, jobs and training rather than limiting support to competitive grants.
Refundable project-specific components under a negotiated
Large strategic projects can receive refundable credits for jobs, retained jobs, capital investment, training and Wisconsin supply-chain purchases.