HB 460 directs the Texas Workforce Commission to conduct a comprehensive study examining the cost of child care in Texas in relation to family income. The study must analyze trends and future projections for child care costs, compare these costs to family income levels (based on federal poverty guidelines, state median income, and other standards), and evaluate the amount and utilization of government funds available for subsidized child care. Additionally, it requires estimating the number of families eligible for subsidized child care. The findings are to be reported to state leadership and relevant legislative committees by December 15, 2026. The act takes effect on September 1, 2025, and expires on September 1, 2027.