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 years for which such employee has been continuously employed in any such position. . (c) Conforming amendments (1) The table of sections for 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 the item relating to section 36B the following: Sec. 36C. Teacher and school leader retention credit. . (2) Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B, . (3) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B, . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 5. Developing interagency data series The Secretary of Labor, in coordination with the Secretary of the Treasury, the Secretary of Education, and the Secretary of Health and Human Services, shall— (1) develop and publish on the internet website of the Bureau of Labor Statistics a data series that captures— (A) the average base salary of teachers in elementary schools and secondary schools, disaggregated by— (i) employment in public elementary schools and secondary schools that receive assistance under part A of title I of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 6311 et seq. ), (ii) employment in public elementary schools and secondary schools that do not receive such assistance, and (iii) geographic region, and (B) the average base salary of early childhood educators, disaggregated by highest level of degree attained, and (2) update the data series under paragraph (1) on an annual basis.