as is necessary for purposes of determining whether an early childhood education program or an elementary school or secondary school satisfies the requirements for a qualifying early childhood education program or a qualifying school, respectively. (f) Definitions For purposes of this section— (1) ESEA definitions The terms elementary school , local educational agency , secondary school , and State educational agency have the meanings given the terms in section 8101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 ). (2) Eligible early childhood education program director The term eligible early childhood education program director means an employee or officer of a qualifying early childhood education program who is responsible for the daily instructional leadership and managerial operations of such program. (3) Eligible early childhood education provider The term eligible early childhood education provider means an individual— (A) who— (i) has an associate’s degree or higher degree in early childhood education or a related field, or (ii) is enrolled during the taxable year in a program leading to such an associate’s or higher degree and is making satisfactory progress toward such degree, and (B) who is responsible for the daily instructional leadership and managerial operations of a qualifying early childhood education program in a home-based setting. (4) Eligible early childhood educator The term eligible early childhood educator means an individual— (A) who— (i) has an associate’s degree or higher degree in early childhood education or a related field, or (ii) is enrolled during the taxable year in a program leading to such an associate’s or higher degree and is making satisfactory progress toward such degree, (B) who has credentials or a license under State law for early childhood education, as applicable, and (C) whose primary responsibility is for the learning and development of children in a qualifying early childhood education program during the taxable year. (5) Eligible