(1) Eligible educator (A) In general 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. (B) School The term “school” means any school which provides elementary education or secondary education (kindergarten through grade 12), as determined under State law.
26 USC § 62(d)(1)
None identified. Default scope is assumed to be the entire title.