Establishes the Early Learning Child Care Act to impose a payroll tax on certain employers for the purposes of addressing child care affordability, accessibility, and quality for families with children under five years of age; establishes the early learning child care fund; establishes the early learning child care program to provide subsidies to covered children to attend early learning child care programs; establishes the New York state child care board.

The Early Learning Child Care Act aims to help families with children under five by making child care more affordable and accessible. It would create a payroll tax on certain employers to fund subsidies for early learning child care programs. Additionally, it establishes a new state board to oversee these efforts and ensure quality in child care services.

Supporters of the Early Learning Child Care Act argue that it is a crucial step towards making child care affordable for working families. By imposing a payroll tax on employers, the bill ensures that children have access to high-quality early learning programs, which can significantly benefit their development and future success.

Critics of the Early Learning Child Care Act may argue that imposing a payroll tax on employers could burden businesses, especially small ones, and lead to job losses. They might also express concerns about government involvement in child care and question the effectiveness of the proposed subsidies in truly improving child care quality and accessibility.