The cost estimation model is a powerful tool that the District will continue to use to inform policy decisions as the District moves into and through recovery from the public health emergency, in order to support child care providers in maintaining financial sustainability and ensure equitable access to quality care for children participating in the District’s child care subsidy program. The results of this cost modeling analysis will also be used to inform subsidy reimbursement rates for FY22. OSSE is committed to working with providers, policymakers, and other stakeholders to align incentives that advance excellence in early care and education for those learners most in need and that eliminate barriers to equal access. (author abstract)