eligible educator

(A)For purposes of subsection (a)(2)(D), the term “eligible educator” means, with respect to any taxable year, an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year.

Source

26 USC § 62(d)(1)(A)


Scoping language

For purposes of subsection
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