Creates a new, refundable federal tax credit to retain teachers, school leaders, early childhood educators, and certain school support staff who serve high-need students by paying a set dollar credit that rises with each continuous year of service (up to 20 years). Requires employers to report continuous years of qualifying service on W-2s, prohibits offsetting local pay or loan-forgiveness because of the credit, directs federal agencies to share data to verify qualifying schools/programs, and requires the Bureau of Labor Statistics to publish annual teacher and early childhood educator salary data (including Title I and regional breakdowns). The tax credit applies to taxable years beginning after Dec 31, 2025, and includes an inflation adjustment after 2026.