There's a tax credit (IRC Code § 45F) that is capped at $150k/year. It's really meant for small businesses.

> If you provide childcare services to your employees, you may be eligible for this general business credit. It covers qualified expenditures for a childcare facility and for childcare resource and referral.

> The Employer-Provided Childcare Credit offers employers a tax credit up to $150,000 per year to offset 25% of qualified childcare facility expenditures and 10% of qualified childcare resource and referral expenditures.

https://www.irs.gov/businesses/small-businesses-self-employe...