As you learned last month in OBBBA Supercharges the Employer Childcare Credit for 2026, beginning this year, the One Big Beautiful Bill Act (OBBBA) increases the employer childcare credit for small businesses to 50 percent of qualified childcare expenses, up to $600,000 per year.1

But many small business owners are confused about how this works when the employer and the employee are one and the same or are married.

The savings here are real, so let’s walk through the benefits step by ... Log in to view full article.