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Local Educational Agency (LEA)

A public board of education or other public authority legally constituted within a State for either administrative control or direction of, or to perform a service function for, public elementary schools or secondary schools in a city, county, township, school district, or other political subdivision of a State, or of or for a combination of school districts or counties as are recognized in a State as an administrative agency for its public elementary schools or secondary schools.

Gun Safety Device

A secure gun storage or safety device, such as a trigger lock, cable lock, or a safe, designed to prevent unauthorized access to a firearm.

Tax Credit

A direct reduction in the amount of tax owed to the government. Unlike a deduction, which reduces taxable income, a credit directly reduces the tax bill.

Adjusted Gross Income (AGI)

Your gross income minus certain deductions. It's used to determine your eligibility for various tax credits and deductions.

Return Information

Any data filed with or collected by the IRS, including your identity, the nature, source, or amount of your income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, and whether your return was, is being, or will be examined.

Elementary and Secondary Education Act (ESEA)