The number of early care and education centers that accept child care subsidies has declined, limiting access for children and families from low-income backgrounds. This statewide mixed methods study explores how centers make decisions about accepting subsidies in Arkansas. Quantitative results suggest that provider and community characteristics are important, while qualitative results help to enhance our overall understanding of the decision-making process by emphasizing the importance of a center's overall operational and financial structure and state subsidy policies. Integrated findings suggest the importance of the combination of a variety of factors at the center, community, and state levels. Findings from this study point to ways that policymakers may encourage early learning programs to accept child care subsidies. (author abstract)