‘‘(B) responsible for the daily instructional 
leadership and managerial operations in the 
qualifying school. 
‘‘(8) ELIGIBLE TEACHER.—The term ‘eligible 
teacher’ means an individual who— 
‘‘(A) is an elementary school or secondary 
school teacher who, as determined by the State 
or local educational agency, is a teacher of 
record who provides direct classroom teaching 
(or classroom-type teaching in a nonclassroom 
setting) to students in a qualifying school, and 
‘‘(B)(i) meets applicable State certification 
and licensure requirements, including any re-
quirements for certification obtained through 
alternative routes to certification, in the State 
in which such school is located and in the sub-
ject area in which the individual is the teacher 
of record, or 
‘‘(ii) is enrolled during the taxable year in 
a program leading to State certification and li-
censure as described in clause (i) and is making 
satisfactory progress toward such certification 
and licensure requirements. 
‘‘(9) QUALIFYING
EARLY
CHILDHOOD
EDU-
CATION PROGRAM.— 
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‘‘(A) IN GENERAL.—The term ‘qualifying 
early childhood education program’ means an 
early childhood education program, as defined 
in section 103 of the Higher Education Act of 
1965 (20 U.S.C. 1003), that, regardless of set-
ting— 
‘‘(i) serves children who receive serv-
ices for which financial assistance is pro-
vided in accordance with the Child Care 
and Development Block Grant Act of 1990 
(42 U.S.C. 9857 et seq.), the Head Start 
Act (42 U.S.C. 9831 et seq.), or the child 
and adult care food program established 
under section 17 of the Richard B. Russell 
National School Lunch Act (42 U.S.C. 
1766), and 
‘‘(ii) participates in a State tiered and 
transparent system for measuring program 
quality. 
‘‘(B) 
SPECIAL
RULE.—Notwithstanding 
subparagraph (A), an early childhood education 
program that does not satisfy the requirements 
of subparagraph (A)(ii) shall be deemed to be 
a qualifying early childhood education program 
until September 30, 2025, if the program— 
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‘‘(i) satisfies all requirements of sub-
paragraph (A) except for clause (ii) of 
such subparagraph, and 
‘‘(ii)(I) meets the Head Start program 
performance standards described in section 
641A(a) of the Head Start Act (42 U.S.C. 
9836a(a)), if applicable, or 
‘‘(II) is accredited by a national 
accreditor of early learning programs as of 
the date of enactment of the Retaining 
Educators Takes Added Investment Now 
Act. 
‘‘(10) QUALIFYING SCHOOL.—The term ‘quali-
fying school’ means— 
‘‘(A) a public elementary school or sec-
ondary school that— 
‘‘(i) is in the school district of a local 
educational agency that is eligible for as-
sistance under part A of title I of the Ele-
mentary and Secondary Education Act of 
1965 (20 U.S.C. 6311 et seq.), or 
‘‘(ii) is served or operated by an edu-
cational service agency that is eligible for 
such assistance, or 
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‘‘(B) an elementary school or secondary 
school that is funded by the Bureau of Indian 
Education and that is in the school district of 
a local educational agency that is eligible for 
such assistance.’’. 
(b) W–2 REPORTING OF CONTINUOUS EMPLOYMENT 
FOR CERTAIN POSITIONS AT QUALIFYING EARLY CHILD-
HOOD
EDUCATION
PROGRAMS
OR
QUALIFYING 
SCHOOLS.—Section 6051(a) of the Internal Revenue Code 
of 1986 is amended by striking ‘‘and’’ at the end of para-
graph (16), by striking the period at the end of paragraph 
(17) and inserting ‘‘, and’’, and by inserting after para-
graph (17) the following new paragraph: 
‘‘(18) in the case of an employee who is em-
ployed in a position described in subsection (a)(2) of 
section 36C, the number of school years for which 
such employee has been continuously employed in 
any such position.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of subtitle A of the 
Internal Revenue Code of 1986 is amended by in-
serting after the item relating to section 36B the fol-
lowing: 
‘‘Sec. 36C. Teacher and school leader retention credit.’’. 
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(2) Section 6211(b)(4)(A) of such Code is 
amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 
(3) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
SEC. 5. DEVELOPING INTERAGENCY DATA SERIES. 
The Secretary of Labor, in coordination with the Sec-
retary of the Treasury, the Secretary of Education, and 
the Secretary of Health and Human Services, shall— 
(1) develop and publish on the internet website 
of the Bureau of Labor Statistics a data series that 
captures— 
(A) the average base salary of teachers in 
elementary schools and secondary schools, 
disaggregated by— 
(i) employment in public elementary 
schools and secondary schools that receive 
assistance under part A of title I of the El-
ementary and Secondary Education Act of 
1965 (20 U.S.C. 6311 et seq.), 
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