Employee Child Care Assistance Pilot Program. Establishes the Employee Child Care Assistance Pilot Program (the Pilot Program) to provide matching funds in order to incentivize employers to contribute to the child care costs of their employees. The Pilot Program shall be established by the Virginia Early Childhood Foundation (the Foundation), which will establish guidelines and procedures deemed necessary for administration of the Pilot Program. The bill provides that the Foundation shall provide an interim report to the General Assembly by September 1, 2027, and a summative report to the General Assembly by September 1, 2028, on the effectiveness and impact of the Pilot Program.