For employers
Child care keeps Owen County working
When parents can't find child care, they turn down jobs or leave the workforce. Local employers can help close the gap — and new state and federal rules make it easier to do.
The need in Owen County
Owen County has far less child care than its families need. That's a workforce problem as much as a family one.
Estimated need
852
Owen County children under six who likely need care — about 6 in 10.
Capacity lost
175
Licensed child care spots the county lost in 2025.
Regional ranking
2nd lowest
Owen County's child care access among the 10 Indiana Uplands counties.
Sources: The Owen News (Dec. 2025)(opens in new tab); Early Learning Indiana (2024).
Be recognized as a Best Place for Working Parents®
Best Place for Working Parents® recognizes businesses with family-friendly policies that also help the bottom line. Indiana's first year launched on September 10, 2026, with Hoosier Milestones.
Take the self-assessment
Someone who knows your company's HR policies takes it online.
- Free and confidential
- About 3 minutes
Get instant results
Compared with businesses of similar size and industry.
If you're designated
Designated businesses receive a digital badge, a decal and a certificate, and can retake the assessment within 12 months.
Share the flyer
A one-page flyer with a QR code that goes straight to the self-assessment — handy for a break room or a staff meeting.
- Best Place for Working Parents® flyer
Indiana / Hoosier Milestones edition. Statistics on the flyer are from Best Place for Working Parents®.
Tax credits for helping with child care
Helping employees with child care can now earn credits from both Indiana and the IRS. A 2026 state law (HEA 1177) opened Indiana's credit to more employers and more kinds of help.
Indiana's employer child care tax credit | Federal employer-provided child care credit (45F) | |
|---|---|---|
| Credit | 50% of what you spend, for employers with 500 or fewer employees | 40% of qualified child care spending — 50% for eligible small businesses |
| Up to | $100,000 a year | $500,000 a year — $600,000 for small businesses |
| Applies to | Tax years that began after December 31, 2025 | Amounts paid after December 31, 2025 |
| How to claim | On your Indiana return, credit code 876 (see DOR Bulletin #126(opens in new tab)). Unused credit carries forward for up to 3 years. | IRS Form 8882 (IRS(opens in new tab)) |
Indiana's employer child care tax credit
- Credit
- 50% of what you spend, for employers with 500 or fewer employees
- Up to
- $100,000 a year
- Applies to
- Tax years that began after December 31, 2025
- How to claim
- On your Indiana return, credit code 876 (see DOR Bulletin #126(opens in new tab)). Unused credit carries forward for up to 3 years.
Federal employer-provided child care credit (45F)
- Credit
- 40% of qualified child care spending — 50% for eligible small businesses
- Up to
- $500,000 a year — $600,000 for small businesses
- Applies to
- Amounts paid after December 31, 2025
- How to claim
- IRS Form 8882 (IRS(opens in new tab))
Help that counts toward Indiana's credit includes
- Building or expanding a child care facility for employees
- Contracting with a licensed child care program
- Buying child care for employeesDirectly or through an intermediary.
- A program's operating costs
- Child care resource and referral services
The child care facility must be licensed and located in Indiana.
Plan early
The state credit has a $2.5 million statewide cap each fiscal year, awarded in the order returns are filed, and the law that created it is set to expire July 1, 2027 unless the legislature extends it. As of September 2026 the state said it had never been claimed. Talk to your accountant early.
Other help
- Dependent care FSAFor 2026, employees can set aside up to $7,500 a year (was $5,000) for child care before taxes (IRS Publication 15-B(opens in new tab)).
- Property taxEmployer-owned property used for licensed on-site child care for employees' children is exempt from property tax, for assessment dates after December 31, 2025. Ask the Owen County Assessor how to file.
This is a summary of public information as of October 6, 2026 — not legal or tax advice. Tax credits have eligibility rules, caps and filing-order limits, and rules change. Talk with your accountant before relying on it.
For local leaders: TIF can now support child care
Since July 1, 2026, Indiana redevelopment commissions may use TIF allocation funds for grants and loans to build, expand or operate child care facilities in or serving a TIF area. Owen County's Redevelopment Commission manages the State Road 43 TIF District(opens in new tab). Whether to use it for child care is a local decision.
Talk it through with Rena
Rena BroadnaxUplands Smart Start's Employer Partnerships ManagerShe can help you think through
- The Best Place for Working Parents® designation
- The tax credits
- Other ways your business can support working parents in Owen County
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