the school is located), (ii) meets the applicable requirements for State certification and licensure in the State in which such school is located in the subject area in which the individual is the teacher of record, and (iii) has met the requirements of clauses (i) and (ii) for a period of not less than 1 year before the first day of the taxable year. (B) Teacher of record For purposes of subparagraph (A), the term teacher of record means a teacher who has been assigned the responsibility for specified pupils’ learning in a grade, subject, or course as reflected on the school’s official record of attendance. (3) Early childhood educator The term early childhood educator means an individual who— (A) has a Child Development Associate credential (or an equivalent credential), or has an associate's degree or higher, (B) meets the applicable requirements for State certification, licensure, or permitting under State law for early childhood education, (C) has primary responsibility for the learning and development of children in an early childhood education program (as defined in section 103 of the Higher Education Act of 1965 ( 20 U.S.C. 1003 )) for not less than 75 percent of the normal or statutory number of hours of work for a full-time teacher over a complete program year, as determined by the Secretary of Health and Human Services, and (D) has met the requirements of subparagraphs (A), (B), and (C) for a period of not less than 1 year before the first day of the taxable year. (d) Qualifying school (1) In general The term qualifying school means, with respect to any school year— (A) a public elementary school or a public secondary school that— (i) is served by a local educational agency that is eligible in such year for assistance pursuant to 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 by an educational service agency, or a location operated by an educational service agency, that is eligible, for the year in which the determination is made,