VA SB119

Establishes the Employee Child Care Assistance Pilot Program to provide state matching funds that incentivize employers to contribute to their employees' child care costs

Requires the Virginia Early Childhood Foundation to administer the program, with employers making contributions to eligible mixed delivery child care providers on behalf of employees

State matching funds are distributed directly to eligible child care providers or third-party administrators, with specific match amounts and employee income requirements to be set in the appropriation act

Distributes funds on a first-come, first-served basis, with priority encouraged for small businesses (fewer than 50 employees)

Requires the Virginia Early Childhood Foundation to submit an interim report by September 1, 2027, and a summative report by September 1, 2028, on the program's effectiveness and impact