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Home > FAQ's > Quality Child Care Investment Tax Credit FAQ's > FAQ Detail

05. Should only expenditures incurred above and beyond minimum licensing standards qualify for the ITC?

It depends. If the expenditures are incurred only to maintain or achieve minimum licensing standards, they would not qualify for the tax credit. If, however, the expenditures incurred significantly contribute to the ability of the site to improve its level of child-care services toward the goal of providing quality child-care services, the expenditures would qualify for the tax credit.