36C, after 36B, . (C) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, after 36B, . (b) Information sharing The Secretary of Education shall provide such information as necessary to the Secretary of the Treasury (or the Secretary's delegate) for purposes of determining whether a school is a qualifying school (as defined in section 36C of the Internal Revenue Code of 1986, as added by subsection (a)). (c) Supplementation of State and local educational funds A State educational agency or local educational agency (as such terms are defined in section 8101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 et seq.)) shall not reduce or adjust any teacher pay or teacher loan forgiveness program due to the eligibility of teachers within the jurisdiction of such agency for the tax credit under section 36C of the Internal Revenue Code of 1986. Each State educational agency and local educational agency (as so defined), upon request by the Secretary of the Treasury, shall demonstrate that the methodology used to allocate teacher pay and teacher loan forgiveness (if applicable) to qualifying schools (as defined in section 36C(d) of such Code) ensures that each such school receives the same State and local funds for teacher compensation it would receive if the credit under such section 36C had not been enacted. (d) Employer limitations (1) Prohibition of use in collective bargaining An employer that engages in collective bargaining with employees who are eligible educators, as defined in section 36C(c) of the Internal Revenue Code of 1986, shall not include the amount of the teacher tax credit under section 36C of such Code in determining the amount of salary or other compensation provided to any employee under the collective bargaining agreement. (2) Prohibition of use as punishment or retribution An employer of an eligible educator, as defined in section 36C of the Internal Revenue Code of 1986, shall not change the work assignment or location of the eligible educator if