From Policy to Practice: 45S & 45F Playbooks

Two new employer decision guides from the FamTech.org Policy Strategy Committee

Care is no longer a peripheral workplace issue. It sits at the center of workforce stability, retention, and long-term business health.

In 2025, federal lawmakers strengthened two key employer tax credits:

  • The Employer Credit for Paid Family and Medical Leave (45S)
  • The Employer Provided Child Care Credit (45F)

Beginning in 2026, these credits offer expanded opportunity for eligible employers to offset investments in paid leave and child care support. But policy only creates impact when it becomes practical.

Many leaders have heard of these credits. Fewer know whether they qualify. Even fewer know what steps to take next. To close that gap, FamTech.org has released two practical decision guides designed to help employers move from awareness to implementation.

The 45F Guide

A clear walkthrough of how different child care support models may qualify, from facilities to partnerships to intermediary solutions, along with credit thresholds and documentation considerations.

👉 Get the 45F Employer Child Care Credit Playbook

👉 Get the 45F Employer Child Care Credit Companion Guide 

(An accompanying guide for employer solution providers specifically)

The 45S Guide

A structured decision tool to help employers determine whether their paid leave policies meet federal standards and how to estimate potential credit value.

👉 Get the 45S Paid Leave Credit Playbook

👉 Get the 45S Paid Leave Credit Companion Guide

(An accompanying guide for employer solution providers specifically)

These resources are designed as conversation tools. They help employers quickly assess fit, clarify next steps, and engage tax or legal advisors with stronger context.

This moment matters. Employers are navigating talent shortages, rising care costs, and growing expectations from their workforce. When used well, 45S and 45F can be part of a broader strategy to support families and strengthen business outcomes at the same time.

About the Policy Strategy Committee

These guides are among the first public outputs of FamTech.org’s Policy Strategy Committee, a member-led advisory group focused on translating policy developments into actionable insight for the Care Economy.

The Committee doesn’t lobby. It connects real-world innovation with evolving systems so that founders, employers, and ecosystem partners can navigate change with clarity and confidence.

Applications for the next Policy Strategy Committee cohort will reopen in the fall. In the meantime, if you’re interested in deeper alignment—or supporting FamTech’s policy and advocacy work—you can share your interest here:

👉 Express Interest in the Policy Strategy Committee

Care is infrastructure. Policy is leverage. Implementation is where impact begins.

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