), or the child and adult care food program established under section 17 of the Richard B. Russell National School Lunch Act ( 42 U.S.C. 1766 ), and (ii) participates in a State tiered and transparent system for measuring program quality. (B) Special rule Notwithstanding subparagraph (A), an early childhood education program that does not satisfy the requirements of subparagraph (A)(ii) shall be deemed to be a qualifying early childhood education program until September 30, 2023, if the program— (i) satisfies all requirements of subparagraph (A) except for clause (ii) of such subparagraph, and (ii) (I) meets the Head Start program performance standards described in section 641A(a) of the Head Start Act ( 42 U.S.C. 9836a(a) ), if applicable, or (II) is accredited by a national accreditor of early learning programs as of the date of enactment of the Retaining Educators Takes Added Investment Now Act . (10) Qualifying school The term qualifying school means— (A) a public elementary school or secondary school that— (i) is in the school district of a local educational agency that is eligible for assistance under part A of title I of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 6311 et seq. ), or (ii) is served or operated by an educational service agency that is eligible for such assistance, or (B) an elementary school or secondary school that is funded by the Bureau of Indian Education and that is in the school district of a local educational agency that is eligible for such assistance. . (b) W–2 reporting of continuous employment for certain positions at qualifying early childhood education programs or qualifying schools Section 6051(a) of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (16), by striking the period at the end of paragraph (17) and inserting , and , and by inserting after paragraph (17) the following new paragraph: (18) in the case of an employee who is employed in a position described in subsection (a)(2) of section 36C, the number of school