schools left the field, a nearly 3 percent decline in the teacher workforce. 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 eligible school-based mental health services provider. (G) An eligible school leader. (b) Applicable amount (1) In general For purposes of this section, the applicable amount shall be an amount determined based on the number of school years for which the individual has been continuously employed in any position described in subsection (a)(2), as follows: (A) Subject to paragraph (2), for the first year of employment, $5,800. (B) For the second continuous year of employment, $5,800. (C) For the third and fourth continuous year of employment, $7,000. (D) For the fifth, sixth, seventh, eighth, and ninth continuous year of employment, $8,700. (E) For the tenth continuous year of employment, $11,600. (F) For the eleventh, twelfth, thirteenth, fourteenth, and fifteenth continuous year of employment, $8,700. (G) For the sixteenth continuous year of employment, $7,000. (H) For the seventeenth, eighteenth, nineteenth, and twentieth continuous year of employment, $5,800. (2) First year