; local educational agency The terms elementary school , secondary school , and local educational agency have the respective meanings given such terms by section 9101 of the Elementary and Secondary Education Act of 1965 . (2) Eligible academic year The term eligible academic year means any academic year ending in a taxable year beginning after December 31, 2017. . (b) Conforming amendments (1) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting , 36C after 36B . (2) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Tax credit for educators and school leaders in elementary and secondary schools located in high poverty or rural areas. . (c) Effective date The amendments made by this section shall apply to academic years ending in taxable years beginning after December 31, 2017. II Office of Rural Education Policy 201. Establishment of Office of Rural Education Policy (a) In general Title II of the Department of Education Organization Act ( 20 U.S.C. 3411 et seq.) is amended by adding at the end the following: 221. Office of Rural Education Policy (a) In general There shall be, in the Office of Elementary and Secondary Education of the Department, an Office of Rural Education Policy (referred to in this section as the Office ). (b) Director