degree or higher degree in early childhood education or a related field, or (ii) is enrolled during the taxable year in a program leading to such an associate’s or higher degree and is making satisfactory progress toward such degree, and (B) who is responsible for the daily instructional leadership and managerial operations of a qualifying early childhood education program in a home-based setting. (4) Eligible early childhood educator The term eligible early childhood educator means an individual— (A) who— (i) has an associate’s degree or higher degree in early childhood education or a related field, or (ii) is enrolled during the taxable year in a program leading to such an associate’s or higher degree and is making satisfactory progress toward such degree, (B) who has credentials or a license under State law for early childhood education, as applicable, and (C) whose primary responsibility is for the learning and development of children in a qualifying early childhood education program during the taxable year. (5) Eligible paraprofessional The term eligible paraprofessional means an individual— (A) who is a paraprofessional, as defined in section 3201 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7011 ), (B) who meets the applicable State professional standards and qualifications pursuant to section 1111(g)(2)(M) of such Act ( 20 U.S.C. 6311(g)(2)(M) ), (C) whose primary responsibilities involve working or assisting in a classroom setting, and (D) who is employed in a qualifying school or a qualifying early childhood education program. (6) Eligible school-based mental health services provider The term eligible school-based mental health services provider means an individual— (A) described in section 4102(6) of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7112(6) ), and (B) who is employed in a qualifying school or a qualifying early childhood education program. (7) Eligible school leader The term eligible school leader means a principal, assistant principal, or other