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Refundable Tax Credit

A type of tax credit that can reduce a person's tax liability to below zero, meaning the government will pay the individual the difference if the credit is larger than the taxes they owe.

Internal Revenue Code of 1986

The main body of federal tax laws in the United States, which this bill proposes to amend.

High-Need Students

Students who typically face significant challenges, such as those from low-income families, with disabilities, or who are learning English, as implied by the bill's findings on shortages in high-poverty areas.

Paraprofessional

A trained aide who assists a professional person (like a teacher) in the performance of duties, but who is not a fully licensed professional themselves.

School Leader

Individuals in leadership roles within schools, such as principals, assistant principals, or other administrators.

Continuous Employment

Working in an eligible position without significant breaks, as defined by the bill's rules for calculating years of service for the tax credit.