Restructuring Underutilized Resources for Advancing Learning Act or the RURAL Act This bill amends the Internal Revenue Code to allow a refundable tax credit of: (1) $1,000 for teachers in schools in rural or high-poverty areas; (2) $2,000 for such teachers who are certified by the National Board for Professional Teaching Standards; or (3) $2,000 for eligible school administrators in rural schools. This bill also amends the Department of Education Organization Act to establish the Office of Rural Education Policy to, among other activities: (1) advise the Department of Education (ED) on matters related to the characteristics and needs of rural schools; (2) establish and maintain a clearinghouse for information related to rural schools; and (3) provide technical assistance to support activities related to improving education in rural areas. ED must prepare, and make publicly available, impact analyses of rules and regulations significantly affecting rural schools. In addition, the bill amends the Consolidated Farm and Rural Development Act to establish and authorize through FY2023 a competitive grant program for eligible entities to establish, expand, or improve expanded learning time and after-school programs in rural areas. The bill amends the Elementary and Secondary Education Act of 1965 to require ED to provide outreach and technical assistance for grant programs under that Act.