Employee Child Care Assistance Program established. Establishes the Employee Child Care Assistance Program to provide matching funds 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. 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 or to a third-party administrator, as defined by the bill, and shall provide any other information deemed necessary by the Foundation. The bill specifies that, to the extent funds are available, the Foundation shall issue a state match to a third-party administrator. Program funds shall be awarded on a first-come, first-served basis; however, the bill clarifies that the Foundation is encouraged to prioritize awards to proposals involving contributions from small businesses. The bill requires the Foundation to provide an interim report to the General Assembly by September 1, 2028, and a summative report to the General Assembly by September 1, 2030, on the effectiveness and impact of the Program.