Report on the findings and recommendations of the work group convened to develop recommendations for the use of marijuana tax revenues, collected pursuant to § 4.1-614, Code of Virginia, in combination with other state and federal resources, to maximize access to pre-kindergarten programs for three- and four-year old children, and shall identify: 1) any changes to laws, regulations, and policies required to implement the recommendations; 2) features of existing local, regional, and state governance structures that may need to be updated, changed or strengthened to support the equitable allocation and dissemination of mixed-delivery pre-kindergarten funds; and 3) potential needs for policy changes or redistribution of federal funds to offset or mitigate potential impacts to the cost and availability of child care for infants and toddlers.