II 

117TH CONGRESS 

1ST SESSION S. 43 

To amend the Internal Revenue Code of 1986 to establish tax credits to 

encourage individual and corporate taxpayers to contribute to scholarships for students through eligible scholarship-granting organizations and 

eligible workforce training organizations, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JANUARY 26, 2021 

Mr. CRUZ (for himself, Ms. ERNST, Mr. CRAMER, Mr. TOOMEY, Mr. SASSE, 

Mr. YOUNG, Mr. CASSIDY, Mrs. BLACKBURN, and Mr. LANKFORD) introduced the following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to establish 

tax credits to encourage individual and corporate taxpayers to contribute to scholarships for students through 

eligible scholarship-granting organizations and eligible 

workforce training organizations, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Education Freedom 

5 Scholarships and Opportunity Act’’. 


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1 SEC. 2. PURPOSE. 

2 The purpose of this Act is to encourage individual 

3 and corporate taxpayers to contribute to scholarships for 

4 individual students through eligible scholarship-granting 

5 organizations and eligible workforce training organiza6 tions, as identified by States. 

7 TITLE I—AMENDMENTS TO THE 

8 INTERNAL REVENUE CODE 

9 OF 1986 

10 SEC. 101. REFERENCES TO THE INTERNAL REVENUE CODE 

11 OF 1986. 

12 Except as otherwise expressly provided, whenever in 

13 this title an amendment or repeal is expressed in terms 

14 of an amendment to, or repeal of, a section or other provi15 sion, the reference shall be considered to be made to a 

16 section or other provision of the Internal Revenue Code 

17 of 1986. 

18 SEC. 102. TAX CREDITS FOR CONTRIBUTIONS TO ELIGIBLE 

19 SCHOLARSHIP-GRANTING ORGANIZATIONS 

20 AND ELIGIBLE WORKFORCE TRAINING ORGA21 NIZATIONS. 

22 (a) CREDIT FOR INDIVIDUALS.— 

23 (1) IN GENERAL.—Subpart A of part IV of sub24 chapter A of chapter 1 is amended by adding after 

25 section 25D the following new section: 


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1 ‘‘SEC. 25E. CONTRIBUTIONS TO ELIGIBLE SCHOLARSHIP2 GRANTING ORGANIZATIONS AND ELIGIBLE 

3 WORKFORCE TRAINING ORGANIZATIONS. 

4 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in5 dividual, there shall be allowed as a credit against the tax 

6 imposed by this chapter for the taxable year an amount 

7 equal to the sum of any qualified contributions made by 

8 the taxpayer during the taxable year. 

9 ‘‘(b) AMOUNT OF CREDIT.—The credit allowed under 

10 subsection (a) in any taxable year shall not exceed 10 per11 cent of the taxpayer’s adjusted gross income for the tax12 able year. 

13 ‘‘(c) DEFINITIONS.—For purposes of this section— 

14 ‘‘(1) QUALIFIED CONTRIBUTION.—The term 

15 ‘qualified contribution’ means a contribution of cash 

16 to any eligible scholarship-granting organization or 

17 eligible workforce training organization. 

18 ‘‘(2) QUALIFIED EXPENSE.—The term ‘quali19 fied expense’ means any educational expense that 

20 is— 

21 ‘‘(A) for an individual student’s elementary 

22 or secondary education, as recognized by the 

23 State, 

24 ‘‘(B) for the secondary education compo25 nent of an individual elementary or secondary 

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1 fined by section 3(5) of the Carl D. Perkins Ca2 reer and Technical Education Act of 2006 (20 

3 U.S.C. 2302(5)), or 

4 ‘‘(C) for the purpose of providing eligible 

5 individual participants with scholarships for 

6 secondary or postsecondary vocational education 

7 and training, workforce development, or appren8 ticeship training, including preparation and ex9 amination costs relating to portable certificates 

10 or credentials, or industry recognized certifi11 cation or credentialing programs. 

12 ‘‘(3) ELIGIBLE SCHOLARSHIP-GRANTING ORGA13 NIZATION.—The term ‘eligible scholarship-granting 

14 organization’ means— 

15 ‘‘(A) an organization that— 

16 ‘‘(i) is described in section 501(c)(3) 

17 and exempt from taxation under section 

18 501(a), 

19 ‘‘(ii) provides qualifying scholarships 

20 for qualified expenses to only individual el21 ementary and secondary students who— 

22 ‘‘(I) reside in the State in which 

23 the eligible scholarship-granting orga24 nization is recognized, or 


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1 ‘‘(II) in the case of the Bureau of 

2 Indian Education, are members of a 

3 federally recognized tribe, 

4 ‘‘(iii) a State reports to the Secretary 

5 of Education as an eligible scholarship6 granting organization pursuant to section 

7 201(c)(5)(B) of the Education Freedom 

8 Scholarships and Opportunity Act, 

9 ‘‘(iv) allocates at least 90 percent of 

10 qualified contributions to qualifying schol11 arships for qualified expenses, and 

12 ‘‘(v) provides scholarships to— 

13 ‘‘(I) more than 1 eligible student, 

14 ‘‘(II) more than 1 eligible family, 

15 and 

16 ‘‘(III) different eligible students 

17 attending more than one education 

18 provider, or 

19 ‘‘(B) an organization that— 

20 ‘‘(i) is described in section 501(c)(3) 

21 and exempt from taxation under section 

22 501(a), and 

23 ‘‘(ii) pursuant to State law, was able, 

24 as of the date of the enactment of the 

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1 portunity Act, to receive contributions that 

2 are eligible for a State tax credit if such 

3 contributions are used by the organization 

4 to provide scholarships to individual ele5 mentary and secondary students, including 

6 scholarships for attending private schools. 

7 ‘‘(4) ELIGIBLE WORKFORCE TRAINING ORGANI8 ZATION.— 

9 ‘‘(A) IN GENERAL.—The term ‘eligible 

10 workforce training organization’ means any or11 ganization— 

12 ‘‘(i) which is— 

13 ‘‘(I) described in section 

14 501(c)(3) and exempt from taxation 

15 under section 501(a), and 

16 ‘‘(II) not a private foundation (as 

17 defined in section 509), 

18 ‘‘(ii) whose purpose is to provide voca19 tional education and training, workforce 

20 development, or apprenticeship training to 

21 eligible potential secondary or postsec22 ondary students, including organizations 

23 whose purpose is to provide scholarships 

24 for portable certificates or credentials, or 

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1 dentialing programs, including preparation 

2 and examination costs, 

3 ‘‘(iii) which is in compliance with ap4 plicable State laws, 

5 ‘‘(iv) which a State has reported to 

6 the Secretary of Education as an eligible 

7 workforce training organization pursuant 

8 to section 201(c)(5)(B) of the Education 

9 Freedom Scholarships and Opportunity 

10 Act, 

11 ‘‘(v) which satisfies the requirements 

12 described in clauses (iv) and (v) of para13 graph (3)(A). 

14 ‘‘(B) POTENTIAL ELIGIBLE WORKFORCE

15 TRAINING ORGANIZATIONS.—Eligible workforce 

16 training organizations may include, but are not 

17 limited to, organizations such as the following 

18 (provided that such organizations satisfy the re19 quirements under subparagraph (A)): 

20 ‘‘(i) Community colleges. 

21 ‘‘(ii) Workforce training programs (as 

22 defined by the applicable State workforce 

23 agency). 

24 ‘‘(iii) Organizations which provide— 


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1 ‘‘(I) career and technical edu2 cation, or 

3 ‘‘(II) training or apprenticeships, 

4 including, but not limited to, training 

5 or apprenticeships operated by a col6 lective bargaining organization or that 

7 provide industry recognized certifi8 cations or credentials. 

9 ‘‘(iv) Community organizations that 

10 provide training that results in a certifi11 cation. 

12 ‘‘(5) QUALIFYING SCHOLARSHIP.—The term 

13 ‘qualifying scholarship’ means— 

14 ‘‘(A) a scholarship granted by an eligible 

15 scholarship-granting organization to an indi16 vidual elementary or secondary student, or 

17 ‘‘(B) a scholarship granted by an eligible 

18 workforce training organization as a scholarship 

19 to a secondary or postsecondary student for the 

20 purpose of vocational education and training, 

21 workforce development, obtaining portable cer22 tificates or credentials, or industry recognized 

23 certification or credentialing programs, includ24 ing preparation and examination costs, 

25 under this section. 


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1 ‘‘(6) STATE.—The term ‘State’ means each of 

2 the 50 States, the District of Columbia, the Com3 monwealth of Puerto Rico, American Samoa, Guam, 

4 the Commonwealth of the Northern Mariana Is5 lands, the United States Virgin Islands, and the De6 partment of the Interior (acting through the Bureau 

7 of Indian Education). 

8 ‘‘(d) RULES OF CONSTRUCTION.— 

9 ‘‘(1) IN GENERAL.—A scholarship awarded to a 

10 student from the proceeds of a qualified contribution 

11 under this section or section 45U shall not be con12 sidered assistance to the school, eligible workforce 

13 training organization, or other educational provider 

14 that enrolls, or provides educational services to, the 

15 student or the student’s parents. 

16 ‘‘(2) NOT TREATED AS INCOME.—The amount 

17 of any such scholarship shall not be treated as in18 come of the student or their parents for purposes of 

19 Federal tax laws or for determining eligibility for 

20 any other Federal program. 

21 ‘‘(3) PROHIBITION OF CONTROL OVER NON22 PUBLIC EDUCATION PROVIDERS.— 

23 ‘‘(A) Nothing in this Act shall be con24 strued to permit, allow, encourage, or authorize 

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1 vate, religious, or home education provider, 

2 whether or not a home education provider is 

3 treated as a private school or home school 

4 under State law. This Act shall not be con5 strued to exclude private, religious, or home 

6 education providers from participation in pro7 grams or services under this Act. 

8 ‘‘(B) Nothing in this Act shall be con9 strued to permit, allow, encourage, or authorize 

10 an entity submitting a list of eligible scholar11 ship-granting organizations or eligible workforce 

12 training organizations on behalf of a State to 

13 mandate, direct, or control any aspect of a pri14 vate or home education provider, regardless of 

15 whether or not a home education provider is 

16 treated as a private school under state law. 

17 ‘‘(C) No participating State or entity act18 ing on behalf of a State shall exclude, discrimi19 nate against, or otherwise disadvantage any 

20 education provider with respect to programs or 

21 services under this Act based in whole or in 

22 part on the provider’s religious education char23 acter or affiliation, including religiously or mis24 sion-based policies or practices. 


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1 ‘‘(4) PARENTAL RIGHTS TO USE SCHOLAR2 SHIPS.—No participating State or entity acting on 

3 behalf of a State shall disfavor or discourage the use 

4 of such scholarships for the purchase of elementary 

5 and secondary or workforce training education serv6 ices, including those services provided by private or 

7 nonprofit entities, such as faith-based providers. 

8 ‘‘(5) STATE AND LOCAL AUTHORITY.—Nothing 

9 in this section or section 45U shall be construed to 

10 modify a State or local government’s authority and 

11 responsibility to fund education. 

12 ‘‘(e) LIMITATIONS.— 

13 ‘‘(1) TAX LIABILITY.—No credit allowed under 

14 this section or section 45U shall exceed the tax15 payer’s Federal income tax liability for the taxable 

16 year. 

17 ‘‘(2) PROHIBITIONS.—A taxpayer is prohibited 

18 from selling or transferring any portion of a tax 

19 credit allowed under this section or section 45U. 

20 ‘‘(3) DENIAL OF DOUBLE BENEFIT.—The Sec21 retary shall prescribe such regulations or other guid22 ance to ensure that the sum of the tax benefits pro23 vided by Federal, State, or local law for a qualified 

24 contribution receiving a Federal tax credit in any 

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1 fied contributions made by the taxpayer for the tax2 able year. 

3 ‘‘(f) CARRYOVER OF CREDIT.—If a tax credit allowed 

4 under this section or section 45U is not fully used within 

5 the applicable taxable year because of insufficient tax li6 ability on the part of the taxpayer, the unused amount 

7 may be carried forward for a period not to exceed 5 years. 

8 ‘‘(g) ELECTION.—This section shall apply to a tax9 payer for a taxable year only if the taxpayer elects to have 

10 this section apply for such taxable year. 

11 ‘‘(h) ALTERNATIVE MINIMUM TAX.—For purposes of 

12 calculating the alternative minimum tax under section 55, 

13 a taxpayer may use any credit received for a qualified con14 tribution under this section.’’. 

15 (2) CLERICAL AMENDMENT.—The table of sec16 tions for subpart A of part IV of subchapter A of 

17 chapter 1 of is amended by inserting after the item 

18 relating to section 25D the following new item: 

‘‘Sec. 25E. Contributions to eligible scholarship-granting organizations and eligible workforce training organizations.’’. 

19 (b) CREDIT FOR CORPORATIONS.— 

20 (1) IN GENERAL.—Subpart D of part IV of 

21 subchapter A of chapter 1 is amended by adding at 

22 the end the following new section: 


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1 ‘‘SEC. 45U. CONTRIBUTIONS TO ELIGIBLE SCHOLARSHIP2 GRANTING ORGANIZATIONS AND ELIGIBLE 

3 WORKFORCE TRAINING ORGANIZATIONS. 

4 ‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec5 tion 38, in the case of a domestic corporation, there shall 

6 be allowed as a credit against the tax imposed by this 

7 chapter for the taxable year an amount equal to the sum 

8 of any qualified contributions (as defined in section 

9 25E(c)(1)) made by such corporation taxpayer during the 

10 taxable year. 

11 ‘‘(b) AMOUNT OF CREDIT.—The credit allowed under 

12 subsection (a) for any taxable year shall not exceed 5 per13 cent of the taxable income (as defined in section 

14 170(b)(2)(D)) of the domestic corporation for such taxable 

15 year. 

16 ‘‘(c) ADDITIONAL PROVISIONS.—For purposes of this 

17 section, any qualified contributions made by a domestic 

18 corporation shall be subject to the provisions of section 

19 25E, to the extent applicable. 

20 ‘‘(d) ELECTION.—This section shall apply to a tax21 payer for a taxable year only if the taxpayer elects to have 

22 this section apply for such taxable year.’’. 

23 (2) CREDIT PART OF GENERAL BUSINESS

24 CREDIT.—Section 38(b) is amended— 

25 (A) by striking ‘‘plus’’ at the end of para26 graph (32); 


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1 (B) by striking the period at the end of 

2 paragraph (33) and inserting ‘‘, plus’’; and 

3 (C) by adding at the end the following new 

4 paragraph: 

5 ‘‘(34) the credit for qualified contributions de6 termined under section 45U(a).’’. 

7 (3) CLERICAL AMENDMENT.—The table of sec8 tions for subpart D of part IV of subchapter A of 

9 chapter 1 is amended by adding at the end the fol10 lowing new item: 

‘‘Sec. 45U. Contributions to eligible scholarship-granting organizations and eligible workforce training organizations.’’. 

11 TITLE II—EDUCATION FREEDOM 

12 SCHOLARSHIPS AND OPPOR13 TUNITY ACT WEB PORTAL 

14 AND ADMINISTRATION 

15 SEC. 201. EDUCATION FREEDOM SCHOLARSHIPS AND OP16 PORTUNITY ACT WEB PORTAL AND ADMINIS17 TRATION. 

18 (a) IN GENERAL.—The Secretary of Education shall, 

19 in coordination with the Secretary of the Treasury and 

20 the Secretary of Labor, establish, host, and maintain a 

21 Web portal that— 

22 (1) lists all scholarship-granting organizations 

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1 ble under section 25E or 45U of the Internal Rev2 enue Code of 1986; 

3 (2) enables a taxpayer to make a qualifying 

4 contribution to one or more eligible scholarship5 granting organizations and eligible workforce train6 ing organizations and to immediately obtain both a 

7 pre-approval of a tax credit for that contribution 

8 and a receipt for tax filings; 

9 (3) provides information about the tax benefits 

10 of the provisions of the Education Freedom Scholar11 ships and Opportunity Act under the Internal Rev12 enue Code of 1986; and 

13 (4) enables a State to submit and update infor14 mation about its programs and its eligible scholar15 ship-granting organizations and eligible workforce 

16 training organizations for informational purposes 

17 only, including information on— 

18 (A) student eligibility; 

19 (B) allowable educational expenses; 

20 (C) the types of allowable education pro21 viders; 

22 (D) the percentage of funds an organiza23 tion may use for program administration; and 

24 (E) the percentage of total contributions 

25 the organization awards in a calendar year. 


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1 (b) NONPORTAL CONTRIBUTIONS.—A taxpayer may 

2 opt to make a contribution directly to an eligible scholar3 ship-granting organization or an eligible workforce train4 ing organization, instead of through the Web portal de5 scribed in subsection (a), provided that the taxpayer, or 

6 the eligible scholarship-granting organization or eligible 

7 workforce training organization on behalf of the taxpayer, 

8 applies for, and receives pre-approval for a tax credit from 

9 the Secretary of Education in coordination with the Sec10 retary of the Treasury. 

11 (c) NATIONAL AND STATE CAPS ON CREDITS.— 

12 (1) NATIONAL CAP.—There is a cap of 

13 $10,000,000,000 on the sum of the contributions 

14 that qualify for a credit under section 25E and sec15 tion 45U of the Internal Revenue Code of 1986 for 

16 each calendar year, of which— 

17 (A) $5,000,000,000 shall be allotted for 

18 qualified contributions to eligible scholarship19 granting organizations; and 

20 (B) $5,000,000,000 shall be allotted for 

21 qualified contributions to eligible workforce 

22 training organizations. 

23 (2) ALLOCATION OF CAP.— 


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1 (A) INITIAL ALLOCATIONS.—For each cal2 endar year, the Secretary of Education, in co3 ordination with the Secretary of Labor, shall— 

4 (i) from the amount allotted under 

5 paragraph (1)(A)— 

6 (I) first reserve, for each State, 

7 an amount equal to the sum of the 

8 qualifying contributions made in the 

9 State in the previous year; and 

10 (II) next, allocate the remaining 

11 amount among the participating 

12 States by allocating to each State the 

13 sum of— 

14 (aa) an amount that bears 

15 the same relationship to 20 per16 cent of such remaining amount 

17 as the number of individuals 

18 aged 5 through 17 in the State, 

19 as determined by the Secretary of 

20 Education on the basis of the 

21 most recent satisfactory data, 

22 bears to the number of those in23 dividuals in all such States, as so 

24 determined; and 


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1 (bb) an amount that bears 

2 the same relationship to 80 per3 cent of such remaining amount 

4 as the number of individuals 

5 aged 5 through 17 from families 

6 with incomes below the poverty 

7 line in the State, as determined 

8 by the Secretary of Education, on 

9 the basis of the most recent sat10 isfactory data, bears to the num11 ber of those individuals in all 

12 such States, as so determined; 

13 and 

14 (ii) from the amount allotted under 

15 paragraph (1)(B)— 

16 (I) first reserve, for each State, 

17 an amount equal to the sum of the 

18 qualifying contributions made in the 

19 State in the previous year attributable 

20 to eligible workforce training organi21 zations; and 

22 (II) next, allocate the remaining 

23 amount among the participating 

24 States by allocating to each State an 

25 amount determined through a system, 


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1 as established and maintained by the 

2 Secretary of Labor, that accurately 

3 reflects demand and potential quali4 fied participants for apprenticeships 

5 and workforce training within that 

6 State. 

7 (B) MINIMUM ALLOCATION.—Notwith8 standing subparagraph (A), no State receiving 

9 an allotment under this section may receive less 

10 than one-half of one percent of the amount al11 lotted for a fiscal year. 

12 (C) ALTERNATIVE ALLOCATION FOR

13 QUALIFIED CONTRIBUTIONS TO ELIGIBLE

14 SCHOLARSHIP-GRANTING ORGANIZATIONS.— 

15 (i) IN GENERAL.—Not later than the 

16 end of the fifth year of the program or one 

17 year after the end of the first fiscal year 

18 for which the total amount of credits 

19 claimed under section 25E and section 

20 45U of the Internal Revenue Code of 1986 

21 for qualified contributions to eligible schol22 arship-granting organizations is 

23 $2,500,000,000 or more, whichever comes 

24 first, the Secretary of Education shall, by 

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1 cation method for the amount described in 

2 paragraph (1)(A) that shall take effect be3 ginning with the first fiscal year after the 

4 regulation takes effect. 

5 (ii) ALTERNATIVE ALLOCATION METH6 OD.—The alternative allocation method de7 scribed in clause (i) shall be expressed as 

8 a formula based on a combination of the 

9 following data for each State, as reported 

10 by the State to the Secretary of Education: 

11 (I) The relative percentage of 

12 students in the State who receive a el13 ementary or secondary scholarship 

14 through a State program that is fi15 nanced through State tax-credited do16 nations or appropriations and that 

17 permits the elementary or secondary 

18 scholarship to be used to attend a pri19 vate school. 

20 (II) The total amount of all ele21 mentary and secondary scholarships 

22 awarded through a State program 

23 that is financed through State tax24 credited donations or appropriations 

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1 rent State and local expenditures for 

2 free public education in the State. 

3 (iii) ALLOCATION FORMULA.—For any 

4 fiscal year to which clause (i) applies, the 

5 Secretary of Education shall— 

6 (I) first reserve, for each State, 

7 an amount equal to the sum of the 

8 qualifying contributions made in the 

9 State in the previous year; 

10 (II) next, allocate two-thirds of 

11 the remaining amount of the national 

12 cap for that year using the alternative 

13 allocation method in clause (ii); and 

14 (III) then, allocate one-third of 

15 the remaining amount in accordance 

16 with subparagraph (A)(ii). 

17 (iv) INELIGIBILITY.—For any fiscal 

18 year to which clause (i) applies, a State 

19 that does not provide the Secretary of 

20 Education with information described in 

21 clause (ii) is not eligible to receive an allo22 cation through the alternative allocation 

23 method under clause (ii). 

24 (3) ALLOWABLE PARTNERSHIPS.—A State may 

25 choose to administer the allocation it receives under 


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1 paragraph (2) in partnership with one or more 

2 States, provided that the eligible scholarship-grant3 ing organizations or eligible workforce training orga4 nizations in each partner State serve students who 

5 reside in all States in the partnership. 

6 (4) TOTAL ALLOCATION.—A State’s allocation, 

7 for any fiscal year, is the sum of the amount deter8 mined for it under subparagraphs (A) and (B) of 

9 paragraph (2), except as provided in paragraph 

10 (2)(C). 

11 (5) ALLOCATION AND ADJUSTMENTS.— 

12 (A) INITIAL ALLOCATION TO STATES.—No 

13 later than November 1 of the year preceding a 

14 year for which there is a national cap on credits 

15 under paragraph (1) (hereafter in this section, 

16 the ‘‘applicable year’’), or as early as prac17 ticable with respect to the first year, the Sec18 retary of Education shall announce the State 

19 allocations under paragraph (2) for the applica20 ble year. 

21 (B) LIST OF ELIGIBLE SCHOLARSHIP22 GRANTING ORGANIZATIONS AND ELIGIBLE

23 WORKFORCE TRAINING ORGANIZATIONS.—No 

24 later than January 1 of each applicable year, or 

25 as early as practicable with respect to the first 


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1 year, each State shall provide the Secretary of 

2 Education a list of eligible scholarship-granting 

3 organizations and eligible workforce training or4 ganizations described in paragraphs (3)(A) and 

5 (4) of section 25E(c) of the Internal Revenue 

6 Code of 1986, including a certification that the 

7 entity submitting the list on behalf of the State 

8 has the authority to perform this function. Nei9 ther this Act nor any other Federal law shall be 

10 construed as limiting the entities that may sub11 mit the list on behalf of a state. 

12 (C) REALLOCATION.— 

13 (i) IN GENERAL.—The Secretary of 

14 Education shall, in accordance with para15 graph (2), reallocate to any other States 

16 the allocation of a State which, for any ap17 plicable year— 

18 (I) fails to provide the Secretary 

19 of Education a list of eligible scholar20 ship-granting organizations and eligi21 ble workforce training organizations 

22 pursuant to subparagraph (B); and 

23 (II) does not have an eligible 

24 scholarship-granting organization (as 

25 described in section 25E(c)(3)(B) of 


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1 the Internal Revenue Code of 1986) 

2 located in such State. 

3 (ii) UNCLAIMED CREDITS.—On or 

4 after April 1 of any applicable year, the 

5 Secretary of Education may reallocate, to 

6 one or more other States that have eligible 

7 scholarship-granting organizations and eli8 gible workforce training organizations in 

9 the States, without regard to paragraph 

10 (2), the allocation of a State for which the 

11 State’s allocation has not been claimed. 

12 (d) DEFINITIONS.—The definitions of terms in sec13 tion 25E(c) of the Internal Revenue Code of 1986 apply 

14 to those terms as used in this title. 

15 (e) AUTHORIZATION OF APPROPRIATIONS.—For the 

16 purpose of administering this section and sections 25E 

17 and 45U of the Internal Revenue Code of 1986, there are 

18 authorized to be appropriated, and there are appropriated, 

19 such sums as may be necessary for fiscal year 2021 and 

20 each succeeding fiscal year. 

Æ 


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