H.B. No. 460 mandates the Texas Workforce Commission to conduct a comprehensive study on the cost of child care in Texas relative to family income. The study will analyze trends in child-care costs, project future costs, and compare these costs against family income using federal poverty guidelines and state median income. Additionally, it will assess the availability of governmental funding for subsidized child care and estimate the number of families eligible for such assistance.

The findings of this study are required to be reported to key state officials, including the governor and legislative committees, by December 15, 2026. The bill stipulates that it will take effect on September 1, 2025, and will expire on September 1, 2027.