; and (4) to enhance after-school programs in rural areas by helping communities establish after-school programs and improve existing programs by overcoming barriers to service. I Incentives to Educate American Children 101. Refundable tax credit for educators and school leaders in elementary and secondary schools located in high poverty or rural areas (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C. Tax credit for educators and school leaders in elementary and secondary schools located in high poverty or rural areas (a) Allowance of credit In the case of an eligible teacher or school leader, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the applicable amount for the eligible academic year ending during such taxable year. (b) Applicable amount For purposes of this section— (1) Teachers in schools in rural areas or schools with high poverty (A) In general In the case of an eligible teacher who performs services in a public kindergarten or a public elementary or secondary school described in subparagraph (B) during the eligible academic year, the applicable amount is $1,000. (B) School described A public kindergarten or a public elementary or secondary school is described in this subparagraph if— (i) at least 75 percent of the students attending such kindergarten or school receive free or reduced-cost lunches under the school lunch program established under the Richard B. Russell National School Lunch Act , or (ii) such kindergarten or school is designated with a school locale code of 32, 33, 41, 42, or 43, as determined by the Secretary of Education. (2) Certified teachers In the case of an eligible teacher who is described in paragraph (1) and who is certified by the National Board for Professional Teaching Standards for the eligible academic year, paragraph (1)(A) shall be applied by substituting $2,000 for $1,000 .