This bill enacts the Employer-Based, State-Assisted Child Care Capacity Expansion Program to expand available high quality child care in the state. This bill: - defines terms; - describes the purpose of the Employer-Based, State-Assisted Child Care Capacity Expansion Program (program); - requires coordination between the Governor's Office of Economic Opportunity and certain other state agencies to implement certain provisions of the program; - permits the Division of Facilities and Construction Management (DFCM) to enter into leases with certain employers for an expanded child care facility; - provides for provisions for certain employers who lease a facility from DFCM to enter into a contract with a certain child care provider for child care; - requires DFCM to be responsible for operations and maintenance of an expanded child care facility; - provides for rulemaking authority under certain circumstances; - provides for limitations on state liability regarding operations of a child care opportunity facility; - creates the Child Care Capacity Expansion Restricted Account to receive certain funds and lease payments, which funds shall be nonlapsing and used: for certain purposes to implement the provisions of the program; andby DFCM for payment of operations and maintenance costs associated with the program; - requires an annual report; and - provides intent language that provides for capital improvement funds appropriated for fiscal year 2027 shall be used by DFCM to retrofit warehouse space in an existing State Tax Commission building into a childcare facility for purposes of the Employer-Based, State-Assisted Child Care Capacity Expansion Program.