needy families program established under part A of title IV of the Social Security Act ( 42 U.S.C. 601 et seq.), and struggling to provide for their own families. (6) Studies have demonstrated that well-qualified, experienced teachers are the single most important school-based element contributing to a child’s academic achievement and success. (7) In 2016, the average teacher salary in public elementary schools and secondary schools was only $58,950, which is on average 21.4 percent less than other college graduates working in non-teaching fields, and with many teachers struggling with large amounts of student loan debt. (8) An experienced, well-qualified education workforce must also be reflective of the diversity of the student body across race, ethnicity, and disability. (9) Experienced, well-qualified school leaders and school-based mental health service providers are essential for providing strong educational opportunities and services for students and promoting teacher retention through improved professional supports and teaching conditions. 4. Refundable tax credit for teacher and school leader retention (a) In general Subpart C of part IV of subchapter A of chapter 1 of subtitle A of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C. Teacher and school leader retention credit (a) Allowance of credit (1) In general In the case of an individual who is employed in a position described in paragraph (2) during a school year ending with or within the taxable year, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the applicable amount (as determined under subsection (b)). (2) Eligible positions The positions described in this paragraph shall consist of the following: (A) An eligible early childhood educator. (B) An eligible early childhood education program director. (C) An eligible early childhood education provider. (D) An eligible teacher. (E) An eligible paraprofessional. (F) An