,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #ggfi  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #bd1 #bjbj,mrs4 
,bu/os introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,education & ,labor1 = a p]iod to be    
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to address ! tea*]
 & s*ool lead] %ortage 9 e>ly *ildhood1 
elem5t>y1 & second>y education1 & = o!r 
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,reta9+ ,educators ,takes  
,add$ ,inve/m5t ,n[ ,act or ! ,,reta9   
,act4  #b4 ,purpose ,! purpose ( ?is    
,act is to create a refundable tax cr$it
 = e>ly *ildhood educators1 tea*]s1 e>ly
 *ildhood education program directors1  
s*ool lead]s1 & s*ool-bas$ m5tal heal?  
s]vices provid]s 9 e>ly *ildhood1       
elem5t>y1 & second>y education sett+s t 
rew>ds ret5tion bas$ on ! "t sp5t s]v+  

high-ne$ /ud5ts4  #c4 ,f9d+s ,congress  
f9ds ! foll[+3 7#a7 ,! %ortage (        
exp]i5c$1 qualifi$ e>ly *ildhood        
educators & elem5t>y s*ool & second>y   
s*ool tea*]s is a national problem t    
compromises ! academic outcomes &       
long-t]m success ( /ud5ts4  7#b7 ,!     
%ortage is ! result ( _m factors includ+
 l[ pay1 frequ5t turnov] 9 s*ool        
lead]%ip1 poor tea*+ conditions1 &      
inadequate tea*] supports4  7#c7 ,!     
%ortage is worse 9 high-pov]ty areas :]e
 ! factors contribut+ to ! %ortage are  
p>ticul>ly acute & h an increas$        
negative impact on tea*]s ( color rema9+
 9 ! field4  7#d7 ,a *ild's access to   
high-quality e>ly *ildhood education is 
critical to support+ positive outcomes1 
& e>ly *ildhood educators-- 7,a7 play an
 important role 9 sett+ ! f\ndation =   
future le>n+1 &  7,b7 promote !         
developm5t ( vital skills1 habits1 &    
m9dsets t *ildr5 ne$ to be successful 9 
s*ool & 9 life4  7#e7 ,9 #bjae1 !       
national m$ian pay ( e>ly *ildhood      

educators 0 a m]e #bh1egj1 ) _m e>ly    
*ildhood educators rely+ on gov]nm5t    
assi/ance programs su* z ,m$icaid1 !    
supplem5tal nutrition assi/ance program 
e/abli%$ "u ! ,food & ,nutrition ,act ( 
#bjjh 7#g ,u4,s4,c4 #bjaa et seq471 or !
 tempor>y assi/ance = ne$y families     
program e/abli%$ "u "p ,a ( title ,,iv (
 ! ,social ,security ,act 7#db ,u4,s4,c4
 #fja et seq471 & /ruggl+ to provide =  
_! own families4  7#f7 ,/udies h        
demon/rat$ t well-qualifi$1 exp]i5c$    
tea*]s are ! s+le mo/ important         
s*ool-bas$ elem5t contribut+ to a *ild's
 academic a*ievem5t & success4  7#g7 ,9 
#bjaf1 ! av]age tea*] sal>y 9 public    
elem5t>y s*ools & second>y s*ools 0 only
 #eh1iej1 :i* is on av]age #ba4d p]c5t  
less ?an o!r college graduates work+ 9  
non-tea*+ fields1 & ) _m tea*]s /ruggl+ 
) l>ge am\nts ( /ud5t loan debt4  7#h7  
,an exp]i5c$1 well-qualifi$ education   
work=ce mu/ also be reflective ( !      
div]sity ( ! /ud5t body across race1    
e?nicity1 & disability4  7#i7 ,exp]i5c$1

 well-qualifi$ s*ool lead]s & s*ool-bas$
 m5tal heal? s]vice provid]s are        
ess5tial = provid+ /rong educational    
opportunities & s]vices = /ud5ts &      
promot+ tea*] ret5tion ?r\gh improv$    
pr(essional supports & tea*+ conditions4
  #d4 ,refundable tax cr$it = tea*] &   
s*ool lead] ret5tion  7a7 ,9 g5]al      
,subp>t ,c ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( subtitle ,a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #cf;,b ! foll[+ new       
section3  #cf;,c4 ,tea*] & s*ool lead]  
ret5tion cr$it  7a7 ,all[ance ( cr$it   
7#a7 ,9 g5]al ,9 ! case ( an individual 
:o is employ$ 9 a position describ$ 9   
p>agraph 7#b7 dur+ a s*ool ye> end+ ) or
 )9 ! taxable ye>1 !re %all be all[$ z a
 cr$it aga9/ ! tax impos$ by ?is        
subtitle = ! taxable ye> an am\nt equal 
to ! applicable am\nt 7z det]m9$ "u     
subsection 7b774  7#b7 ,eligible        
positions ,! positions describ$ 9 ?is   
p>agraph %all consi/ ( ! foll[+3 7,a7   
,an eligible e>ly *ildhood educator4    

7,b7 ,an eligible e>ly *ildhood         
education program director4  7,c7 ,an   
eligible e>ly *ildhood education        
provid]4  7,d7 ,an eligible tea*]4  7,e7
 ,an eligible p>apr(essional4  7,f7 ,an 
eligible s*ool-bas$ m5tal heal? s]vices 
provid]4  7,g7 ,an eligible s*ool lead]4
  7b7 ,applicable am\nt  7#a7 ,9 g5]al  
,= purposes ( ?is section1 ! applicable 
am\nt %all be an am\nt det]m9$ bas$ on !
 numb] ( s*ool ye>s = :i* ! individual  
has be5 cont9u\sly employ$ 9 any        
position describ$ 9 subsection 7a77#b71 
z foll[s3 7,a7 ,subject to p>agraph     
7#b71 = ! fir/ ye> ( employm5t1 #e1hjj4 
7,b7 ,= ! second cont9u\s ye> (         
employm5t1 #e1hjj4  7,c7 ,= ! ?ird &    
f\r? cont9u\s ye> ( employm5t1 #g1jjj4  
7,d7 ,= ! fif?1 six?1 sev5?1 eigh?1 &   
n9? cont9u\s ye> ( employm5t1 #h1gjj4   
7,e7 ,= ! t5? cont9u\s ye> ( employm5t1 
#aa1fjj4  7,f7 ,= ! elev5?1 twelf?1     
?irte5?1 f\rte5?1 & fifte5? cont9u\s ye>
 ( employm5t1 #h1gjj4  7,g7 ,= ! sixte5?
 cont9u\s ye> ( employm5t1 #g1jjj4  7,h7

 ,= ! sev5te5?1 eighte5?1 n9ete5?1 &    
tw5tie? cont9u\s ye> ( employm5t1       
#e1hjj4  7#b7 ,fir/ ye> ,= purposes ( ! 
fir/ ye> ( employm5t end+ ) or )9 a     
taxable ye>1 an individual mu/ h be5 s  
employ$ = a p]iod ( n less ?an #d mon?s 
be=e ! fir/ day ( su* taxable ye>4  7#c7
 ,limitation bas$ on total numb] ( s*ool
 ye>s ,9 ! case ( any individual :o has 
be5 employ$ 9 any position describ$ 9   
subsection 7a77#b7 = a total ( m ?an #bj
 s*ool ye>s1 ! applicable am\nt %all be 
r$uc$ to z]o4  7c7 ,inflation adju/m5t  
7#a7 ,9 g5]al ,9 ! case ( any taxable   
ye> beg9n+ aft] #bjba1 ea* ( ! doll>    
am\nts 9 subsection 7b77#a7 %all be     
increas$ by an am\nt equal to-- 7,a7 su*
 doll> am\nt1 multipli$ by  7,b7 !      
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = su* cal5d> ye> by sub/itut+
 cal5d> ye> #bjbj = cal5d> ye> #bjaf 9  
subp>agraph 7,a77ii7 !re(4  7#b7 ,r\nd+ 
,if any increase det]m9$ "u p>agraph    
7#a7 is n a multiple ( #ajj1 su*        
increase %all be r\nd$ to ! ne>e/       

multiple ( #ajj4  7d7 ,supplem5t+1 n    
supplant+1 ,/ate & local education funds
  7#a7 ,9 g5]al ,a ,/ate educational    
ag5cy or local educational ag5cy %all n 
r$uce or adju/ any comp5sation1 or any  
assi/ance provid$ ?r\gh a loan =giv5ess 
program1 to an employee ( ! ,/ate       
educational ag5cy or local educational  
ag5cy :o s]ves 9 any position describ$ 9
 subsection 7a77#b7 due to !            
individual's eligibility = ! cr$it "u   
?is section4  7#b7 ,me?odology ,^u      
reque/ by ! ,secret>y ( ,education1 a   
,/ate educational ag5cy or local        
educational ag5cy %all reasonably       
demon/rate t ! me?odology us$ to        
allocate am\nts = comp5sation & = loan  
=giv5ess to ! employees describ$ 9      
p>agraph 7#a7 at qualify+ s*ools or     
qualify+ e>ly *ildhood education        
programs ensures t employees at ea*     
qualify+ s*ool or qualify+ e>ly *ildhood
 education program 9 ! ,/ate or s]v$ by 
! local educational ag5cy1 respectively1
 receive ! same am\nt ( ,/ate or local  

funds = comp5sation & loan =giv5ess t ! 
qualify+ s*ool or qualify+ e>ly *ildhood
 education program w\ld receive if !    
cr$it "u ?is section _h n be5 enact$4   
7e7 ,in=mation %>+ ,! ,secret>y (       
,education & ! ,secret>y ( ,heal? &     
,human ,s]vices %all provide ! ,secret>y
 ) su* in=mation z is necess>y =        
purposes ( det]m9+ :e!r an e>ly *ildhood
 education program or an elem5t>y s*ool 
or second>y s*ool satisfies !           
requirem5ts = a qualify+ e>ly *ildhood  
education program or a qualify+ s*ool1  
respectively4  7f7 ,def9itions ,=       
purposes ( ?is section-- 7#a7 ,,esea    
def9itions ,! t]ms elem5t>y s*ool1 local
 educational ag5cy1 second>y s*ool1 &   
,/ate educational ag5cy h ! mean+s giv5 
! t]ms 9 section #haja ( ! ,elem5t>y &  
,second>y ,education ,act ( #aife 7#bj  
,u4,s4,c4 #ghja74  7#b7 ,eligible e>ly  
*ildhood education program director ,!  
t]m eligible e>ly *ildhood education    
program director means an employee or   
(fic] ( a qualify+ e>ly *ildhood        

education program :o is responsible = ! 
daily in/ructional lead]%ip & manag]ial 
op]ations ( su* program4  7#c7 ,eligible
 e>ly *ildhood education provid] ,! t]m 
eligible e>ly *ildhood education provid]
 means an individual-- 7,a7 :o-- 7i7 has
 an associate's degree or high] degree 9
 e>ly *ildhood education or a relat$    
field1 or  7ii7 is enroll$ dur+ !       
taxable ye> 9 a program lead+ to su* an 
associate's or high] degree & is mak+   
satisfactory progress t[>d su* degree1 &
  7,b7 :o is responsible = ! daily      
in/ructional lead]%ip & manag]ial       
op]ations ( a qualify+ e>ly *ildhood    
education program 9 a home-bas$ sett+4  
7#d7 ,eligible e>ly *ildhood educator ,!
 t]m eligible e>ly *ildhood educator    
means an individual-- 7,a7 :o-- 7i7 has 
an associate's degree or high] degree 9 
e>ly *ildhood education or a relat$     
field1 or  7ii7 is enroll$ dur+ !       
taxable ye> 9 a program lead+ to su* an 
associate's or high] degree & is mak+   
satisfactory progress t[>d su* degree1  

7,b7 :o has cr$5tials or a lic5se "u    
,/ate law = e>ly *ildhood education1 z  
applicable1 &  7,c7 ^: prim>y           
responsibility is = ! le>n+ & developm5t
 ( *ildr5 9 a qualify+ e>ly *ildhood    
education program dur+ ! taxable ye>4   
7#e7 ,eligible ,p>apr(essional ,! t]m   
eligible p>apr(essional means an        
individual-- 7,a7 :o is a               
p>apr(essional1 z def9$ 9 section #cbja 
( ! ,elem5t>y & ,second>y ,education    
,act ( #aife 7#bj ,u4,s4,c4 #gjaa71     
7,b7 :o meets ! applicable ,/ate        
pr(essional /&>ds & qualifications      
pursuant to section #aaaa7;g77#b77,m7 ( 
su* ,act 7#bj ,u4,s4,c4                 
#fcaa7;g77#b77,m771  7,c7 ^: prim>y     
responsibilities involve work+ or assi/+
 9 a classroom sett+1 &  7,d7 :o is     
employ$ 9 a qualify+ s*ool or a qualify+
 e>ly *ildhood education program4  7#f7 
,eligible s*ool-bas$ m5tal heal? s]vices
 provid] ,! t]m eligible s*ool-bas$     
m5tal heal? s]vices provid] means an    
individual-- 7,a7 describ$ 9 section    

#dajb7f7 ( ! ,elem5t>y & ,second>y      
,education ,act ( #aife 7#bj ,u4,s4,c4  
#gaab7f771 &  7,b7 :o is employ$ 9 a    
qualify+ s*ool or a qualify+ e>ly       
*ildhood education program4  7#g7       
,eligible s*ool lead] ,! t]m eligible   
s*ool lead] means a pr9cipal1 assi/ant  
pr9cipal1 or o!r individual :o is-- 7,a7
 an employee or (fic] ( a qualify+      
s*ool1 &  7,b7 responsible = ! daily    
in/ructional lead]%ip & manag]ial       
op]ations 9 ! qualify+ s*ool4  7#h7     
,eligible tea*] ,! t]m eligible tea*]   
means an individual :o-- 7,a7 is an     
elem5t>y s*ool or second>y s*ool tea*]  
:o1 z det]m9$ by ! ,/ate or local       
educational ag5cy1 is a tea*] ( record  
:o provides direct classroom tea*+ 7or  
classroom-type tea*+ 9 a nonclassroom   
sett+7 to /ud5ts 9 a qualify+ s*ool1 &  
7,b7 meets applicable ,/ate c]tification
 & lic5sure requirem5ts1 includ+ any    
requirem5ts = c]tification obta9$ ?r\gh 
alt]native r\tes to c]tification1 9 !   
,/ate 9 :i* su* s*ool is locat$ & 9 !   

subject area 9 :i* ! individual is !    
tea*] ( record4  7#i7 ,qualify+ e>ly    
*ildhood education program  7,a7 ,9     
g5]al ,! t]m qualify+ e>ly *ildhood     
education program means an e>ly *ildhood
 education program1 z def9$ 9 section   
#ajc ( ! ,high] ,education ,act ( #aife 
7#bj ,u4,s4,c4 #ajjc71 t1 reg>dless (   
sett+-- 7i7 s]ves *ildr5 :o receive     
s]vices = :i* f9ancial assi/ance is     
provid$ 9 accordance ) ! ,*ild ,c>e &   
,developm5t ,block ,grant ,act ( #aiij  
7#db ,u4,s4,c4 #iheh et seq471 ! ,head  
,/>t ,act 7#db ,u4,s4,c4 #ihca et seq471
 or ! *ild & adult c>e food program     
e/abli%$ "u section #ag ( ! ,ri*>d ,b4  
,russell ,national ,s*ool ,lun* ,act    
7#db ,u4,s4,c4 #agff71 &  7ii7          
p>ticipates 9 a ,/ate ti]$ & transp>5t  
sy/em = measur+ program quality4  7,b7  
,special rule ,not)/&+ subp>agraph 7,a71
 an e>ly *ildhood program t does n      
satisfy ! requirem5ts ( subp>agraph     
7,a77ii7 %all be deem$ to be a qualify+ 
e>ly *ildhood education program until   

,septemb] #cj1 #bjba1 if ! program-- 7i7
 satisfies all requirem5ts ( subp>agraph
 7,a7 except = clause 7ii7 ( su*        
subp>agraph1 &  7ii7 7,i7 meets ! ,head 
,/>t program p]=mance /&>ds describ$ 9  
section #fda;,a7a7 ( ! ,head ,/>t ,act  
7#db ,u4,s4,c4 #ihc;a7a771 if           
applicable1 or  7,,ii7 is accr$it$ by a 
national accr$itor ( e>ly le>n+ programs
 z ( ! date ( enactm5t ( ! ,reta9+      
,educators ,takes ,add$ ,inve/m5t ,n[   
,act4  7#aj7 ,qualify+ s*ool ,! t]m     
qualify+ s*ool means-- 7,a7 a public    
elem5t>y s*ool or second>y s*ool t-- 7i7
 is 9 ! s*ool di/rict ( a local         
educational ag5cy t is eligible =       
assi/ance "u "p ,a ( title ,i ( !       
,elem5t>y & ,second>y ,education ,act ( 
#aife 7#bj ,u4,s4,c4 #fcaa et seq471 or 
7ii7 is s]v$ or op]at$ by an educational
 s]vice ag5cy t is eligible = su*       
assi/ance1 or  7,b7 an elem5t>y s*ool or
 second>y s*ool t is fund$ by ! ,bureau 
( ,indian ,education & t is 9 ! s*ool   
di/rict ( a local educational ag5cy t is

 eligible = su* assi/ance4  4  7b7 ,w-#b
 report+ ( cont9u\s employm5t = c]ta9   
positions at qualify+ e>ly *ildhood     
education programs or qualify+ s*ools   
,section #fjea7;a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by /rik+ & at !  
end ( p>agraph 7#af71 by /rik+ ! p]iod  
at ! end ( p>agraph 7#ag7 & ins]t+ 1 &1 
& by ins]t+ aft] p>agraph 7#ag7 ! foll[+
 new p>agraph3  7#ah7 9 ! case ( an     
employee :o is employ$ 9 a position     
describ$ 9 subsection 7a77#b7 ( section 
#cf;,c1 ! numb] ( s*ool ye>s = :i* su*  
employee has be5 cont9u\sly employ$ 9   
any su* position4  4  7c7 ,con=m+       
am5dm5ts  7#a7 ,! table ( sections =    
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( subtitle ,a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #cf;,b ! 
foll[+3 ,sec4 #cf;,c4 ,tea*] & s*ool    
lead] ret5tion cr$it44  7#b7 ,section   
#fbaa7;b77#d77;,a7 ( su* ,code is am5d$ 
by /rik+ & #cf;,b1 #afh7k77#d7 & ins]t+ 
#cf;,b1 & #cf;,c4  7#c7 ,p>agraph 7#b7 (

 section #acbd7;b7 ( title #ca1 ,unit$  
,/ates ,code1 is am5d$ by ins]t+ #cf;,c1
 aft] #cf;,b14  7d7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbj4  #e4 ,develop+ int]ag5cy    
data s]ies ,! ,secret>y ( ,labor1 9     
coord9ation ) ! ,secret>y ( ! ,treasury1
 ! ,secret>y ( ,education1 & ! ,secret>y
 ( ,heal? & ,human ,s]vices1 %all-- 7#a7
 develop & publi% on ! int]net website (
 ! ,bureau ( ,labor ,/ati/ics a data    
s]ies t captures-- 7,a7 ! av]age base   
sal>y ( tea*]s 9 elem5t>y s*ools &      
second>y s*ools1 disaggregat$ by-- 7i7  
employm5t 9 public elem5t>y s*ools &    
second>y s*ools t receive assi/ance "u  
"p ,a ( title ,i ( ! ,elem5t>y &        
,second>y ,education ,act ( #aife 7#bj  
,u4,s4,c4 #fcaa et seq471  7ii7         
employm5t 9 public elem5t>y s*ools &    
second>y s*ools t d n receive su*       
assi/ance1 &  7iii7 geographic region1 &
  7,b7 ! av]age base sal>y ( e>ly       
*ildhood educators1 disaggregat$ by     

highe/ level ( degree atta9$1 &  7#b7   
update ! data s]ies "u p>agraph 7#a7 on 
an annual basis4