The bill establishes a new section in Florida law, specifically section 402.3216, which mandates the Office of Program Policy Analysis and Government Accountability (OPPAGA) to conduct a study on public and private employee child care assistance programs starting July 1, 2026. The study aims to evaluate the costs and affordability of these programs and their impact on school readiness. It will include an analysis of characteristics of similar programs in other states, potential benefits of implementing a Florida program, and the effects on the state's school readiness program, child care workforce, and regulatory framework.

OPPAGA is required to consult with relevant entities, including the Department of Education and the Florida Chamber of Commerce, during the study. A report detailing the findings and recommendations for a potential state program is to be submitted to the Governor and legislative leaders by January 30, 2027. The section outlining this study will be repealed on October 1, 2027, and the act will take effect on July 1, 2026.