with a bachelor's degree) at which the individual is employed is below 75 percent. (B) Early childhood educators without a bachelor's degree The amount under paragraph (1)(B) shall be reduced (but not below zero) by $320 for each percentage point by which the subsidized student ratio at the early childhood education center at which the individual is employed is below 75 percent. (c) Definitions relating to eligible elementary or secondary school teachers For purposes of this section— (1) Eligible elementary or secondary school teacher (A) In general The term eligible elementary or secondary school teacher means an individual who— (i) is a teacher of record who provides direct classroom teaching (or classroom-type teaching in a nonclassroom setting) in a qualifying school for not less than 90 percent of the normal or statutory number of hours of work for a full-time teacher over a complete school year (as determined by the State in which the qualifying school is located), and (ii) is fully certified or licensed to teach in the State in which the qualifying school is located in the subject area in which the individual is the teacher of record. (B) Teacher of record For purposes of subparagraph (A), the term teacher of record means a teacher who has been assigned the responsibility for specified pupils’ learning in a grade, subject, or course as reflected on the school’s official record of attendance. (2) Qualifying school (A) In general In this section, the term qualifying school means, with respect to any school year— (i) a public secondary school that— (I) has a student poverty ratio of 50 percent or greater, and (II) is in the school district of a local educational agency that is eligible in such year for assistance pursuant to part A of title I of the Elementary and Secondary Education Act of 1965, (ii) a public secondary school served by an educational service agency, or location operated by an educational service agency, that— (I) has a student poverty ratio of 50 percent or greater, and (II) is served by a