Creates a refundable retention tax credit for qualifying early childhood, elementary, and secondary school employees and school-based service providers that grows with continuous years of service in schools serving high-need students. It requires employers to report the credit on W–2s, prevents state or local education agencies from reducing pay or loan-forgiveness because of the credit, and takes effect for taxable years beginning after December 31, 2025. The bill also directs the Department of Labor, with Treasury, Education, and HHS, to publish an annual Bureau of Labor Statistics series showing K–12 teacher base salaries by Title I status and region and early childhood educator salaries by highest degree.