Establishes the Early Learning Child Care Act to address child care affordability, accessibility, and quality for families with children under five.

The Early Learning Child Care Act imposes a payroll tax on certain employers to fund child care programs for families with children under five years of age. It establishes the early learning child care fund and the early learning child care program to provide subsidies to covered children. The act also establishes the New York state child care board to oversee the program. The board is responsible for approving rules and regulations, coordinating across state agencies, and issuing guidance.

Establishes the Early Learning Child Care Act to address child care affordability, accessibility, and quality for families with children under five.

The Early Learning Child Care Act imposes a payroll tax on certain employers to fund child care programs for families with children under five years of age. It establishes the early learning child care fund and the early learning child care program to provide subsidies to covered children. The act also establishes the New York state child care board to oversee the program. The board is responsible for approving rules and regulations, coordinating across state agencies, and issuing guidance.