Allows a county government, in each even-numbered calendar year, to impose a prekindergarten education referendum tax levy for children three and four years of age to be implemented under the guidance of an Indiana United Way entity or the early learning advisory committee, which may distribute the funds to entities that operate preschool facilities such as county governments, charter schools, private schools, churches, and other existing nonprofit preschool centers. Establishes the prekindergarten education referendum tax levy fund.