; (IV) early childhood educators; (V) English as a second language teachers; and (VI) teachers of a Native American language (as defined in section 103 of the Native American Languages Act ( 25 U.S.C. 2902 )); and (iii) with respect to which the individual meets the requirements of an effective teacher or effective early childhood educator, as determined by the State in accordance with part A of title I and title II of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 6311 et seq., 6601 et seq.). . (2) Effective date The amendment made by this subsection shall be effective on the date that is 1 year after the date of enactment of this Act. (b) Tax treatment of cancellation of student loans (1) In general Subsection (f) of section 108 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Cancellations under STRIVE Act teacher loan forgiveness programs In the case of an individual, gross income does not include any amount which (but for this subsection) would be includible in gross income for the taxable year by reasons of the cancellation (in whole or in part) under section 455(r) of the Higher Education Act of 1965 of any eligible Federal Direct Loan (as defined in section 455(r)(6)(A) of such Act). . (2) Effective date The amendment made by this subsection shall apply to cancellations of indebtedness after the date that is 1 year after the date of the enactment of this Act. 202. TEACH Grants (a) Amendments Subpart 9 of part A of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070g et seq.) is amended— (1) in section 420M ( 20 U.S.C. 1070g–1 )— (A) in subsection (a)(1), by striking $4,000 and inserting $12,000 ; and (B) in subsection (d)— (i) in paragraph (1)(B), by striking $16,000 and inserting $48,000 ; and (ii) in paragraph (2), by striking $8,000 and inserting $16,000