Even before the pandemic struck, the financial condition of many providers was precarious, and at the same time, for many families, high-quality care was unavailable or prohibitively expensive. The Michigan Child Development and Care (CDC) program helps families afford quality child care by providing subsidies to eligible low-income families. The following are key findings from the child care market rate survey and associated study of costs to provide quality care. This study is intended to inform policymaking, specifically the setting of provider reimbursement rates, as well as informing the state’s plan for the program and use of federal funding. (author abstract)