of such agency for the tax credit under section 36C of the Internal Revenue Code of 1986. Each such agency or entity, upon request by the Secretary of the Treasury, shall demonstrate that the methodology used to allocate teacher pay and teacher loan forgiveness (if applicable) to such early childhood education programs ensures that each such program receives the same State and local funds for teacher compensation it would receive if the credit under such section 36C had not been enacted. (d) Employer limitations (1) Prohibition of use in collective bargaining An employer that engages in collective bargaining with employees who are eligible educators, as defined in section 36C(c) of the Internal Revenue Code of 1986, shall not include the amount of the teacher tax credit under section 36C of such Code in determining the amount of salary or other compensation provided to any employee under the collective bargaining agreement. (2) Prohibition of use as punishment or retribution An employer of an eligible educator, as defined in section 36C of the Internal Revenue Code of 1986, shall not change the work assignment or location of the eligible educator if one of the primary reasons for the change is to— (A) prevent the eligible educator from receiving a teacher tax credit under section 36C of such Code