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Code · BILL · 116th Congress · S. 4314 (Introduced in Senate) — To amend the Internal Revenue Code of 1986 to address the teacher and school leader shortage in early childhood, elem... · Sec. 2

Sec. 2. Purpose

49 words·~1 min read·/bill/116/s/4314/is/section-2

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The purpose of this Act is to create a refundable tax credit for early childhood educators, teachers, early childhood education program directors, school leaders, and school-based mental health services providers in early childhood, elementary, and secondary education settings that rewards retention based on the time spent serving high-need students.
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