Creates a local pathway to high quality early learning to help local governments, school districts, institutions of higher education, and nonprofit organizations understand how they can use additional local and private funds with existing funds to expand access for existing programs.

Authorizes local governments, school districts, institutions of higher education, and nonprofit organizations to contribute funds to the department of early learning for: (1) Initial investments to build capacity and quality in local early care and education programming;

(2) Reductions in copayments charged to parents or caregivers; and

(3) Expanding access and eligibility in the early childhood education and assistance program.

Requires those funds to be deposited in the early start account.

Requires the department of early learning to: (1) Reduce barriers and increase efficiency for using local or private funds, or both, to provide more high quality early learning opportunities; and

(2) Separately track funds received for each local government, school district, institution of higher education, or nonprofit organization that deposits funds into the early start account.

Prohibits grants and contributions from community sources from supplanting the funding required for the full statewide implementation of the early learning program.