educator defined Section 62(d)(1) of such Code, as amended by subsection (a)(2), is amended by adding at the end the following new subparagraph: (D) Full-time educator The term full-time educator means, with respect to any taxable year, an individual who for such taxable year satisfies the requirements of clause (i) or (ii) of subparagraph (A) applied by substituting 900 hours for 450 hours therein. . (c) Repeal of reduction of deduction by reason of certain exclusions Section 62(d) of such Code is amended by striking paragraph (2) and redesignating paragraph (3) as paragraph (2). (d) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.