Employee Child Care Assistance Pilot Program. Establishes the Employee Child Care Assistance Pilot Program (the Program) to provide matching funds to employers in order to incentivize employers to contribute to the child care costs of their employees. The Program shall be administered by the Virginia Early Childhood Foundation (the Foundation). To participate in the Program, an employer shall agree to make child care contributions to the eligible mixed-delivery provider on behalf of the employee and shall provide any other information deemed necessary by the Foundation. To the extent funds are available, the Foundation shall issue a state match directly to such eligible mixed-delivery provider or to a third-party administrator. Program funds shall be awarded on a first-come, first-served basis; however, the Foundation is encouraged to prioritize awards to proposals involving contributions from small businesses. The bill requires the Virginia Early Childhood Foundation to provide an interim report to the General Assembly by September 1, 2026, and a summative report to the General Assembly by September 1, 2027, on the effectiveness and impact of the Program.