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

06. Once salaries or other ongoing expenditures are certified for the credit, do they indefinitely qualify under the "working towards the goal of" quality child-care standards?

No. Only expenditures incurred relating to qualified investments that assist the child-care facility to attain the level of providing quality child-care services qualify for the credit. Expenditures incurred on or after that date that merely allow the facility to maintain the standard of providing quality child-care services do not qualify for the credit. However, incremental expenditures that expand or improve child-care services beyond that required for the initial quality child-care certification also qualify.