; (2) by striking the period at the end and inserting , and ; and (3) by adding at the end the following new subparagraph: (B) an early childhood educator (as defined in section 200 of the Higher Education Act of 1965 ( 20 U.S.C. 1021 )) in an early childhood education program (as defined in section 103 of such Act ( 20 U.S.C. 1003 )) for at least 1,020 hours during a year. . (c) Effective date The amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after the date of the enactment of this Act.