In partnership with the Pennsylvania Office of Child Development and Early Learning (OCDEL) and the PA Key, the Institute of State and Regional Affairs (ISRA) at Penn State Harrisburg conducted a study initially designed to answer four questions: 1. How have child care providers responded to COVID-19, and what are the financial costs? 2. How many child care providers will remain operational without revenue in the next few months? 3. What level of investment is needed for continued operation of child care after restrictions on public movement are lifted? 4. What level of investment is needed to ensure that child care services are accessible to families during a transition period of low demand? The study, led by Philip Sirinides, included a detailed cost analysis, a representative statewide survey of child care providers, and in-depth interviews with child care providers and workers. (author abstract)