‘‘(b) DEFINITIONS.—In this section, the terms ‘quali-
fied elementary or secondary education expense’, ‘eligible 
student’, and ‘scholarship granting organization’ have the 
same meaning given such terms under section 25E(c).’’. 
(b) CONFORMING AMENDMENT.—The table of sec-
tions for part III of subchapter B of chapter 1 of the In-
ternal Revenue Code of 1986 is amended by inserting be-
fore the item relating to section 140 the following new 
item: 
‘‘Sec. 139I. Scholarships for qualified elementary or secondary education ex-
penses of eligible students.’’. 
SEC. 5. ORGANIZATIONAL AND PARENTAL AUTONOMY. 
(a) PROHIBITION OF CONTROL OVER SCHOLARSHIP 
ORGANIZATIONS.— 
(1) IN GENERAL.— 
(A) TREATMENT.—A scholarship granting 
organization shall not, by virtue of participation 
under any provision of this Act or any amend-
ment made by this Act, be regarded as acting 
on behalf of any governmental entity. 
(B) NO GOVERNMENTAL CONTROL.—Noth-
ing in this Act, or any amendment made by this 
Act, shall be construed to permit, allow, encour-
age, or authorize any Federal, State, or local 
government entity, or officer or employee there-
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of, to mandate, direct, or control any aspect of 
any scholarship granting organization. 
(C) MAXIMUM FREEDOM.—To the extent 
permissible by law, this Act, and any amend-
ment made by this Act, shall be construed to 
allow scholarship granting organizations max-
imum freedom to provide for the needs of the 
participants without governmental control. 
(2) PROHIBITION OF CONTROL OVER NON-PUB-
LIC SCHOOLS.— 
(A) NO GOVERNMENTAL CONTROL.—Noth-
ing in this Act, or any amendment made by this 
Act, shall be construed to permit, allow, encour-
age, or authorize any Federal, State, or local 
government entity, or officer or employee there-
of, to mandate, direct, or control any aspect of 
any private or religious elementary or secondary 
education institution. 
(B) NO EXCLUSION OF PRIVATE OR RELI-
GIOUS SCHOOLS.—No Federal, State, or local 
government entity, or officer or employee there-
of, shall impose or permit the imposition of any 
conditions or requirements that would exclude 
or operate to exclude educational expenses at 
private or religious elementary and secondary 
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education institutions from being considered 
qualified elementary or secondary education ex-
penses. 
(C) NO
EXCLUSION
OF
QUALIFIED
EX-
PENSES
DUE
TO
INSTITUTION’S
RELIGIOUS 
CHARACTER
OR
AFFILIATION.—No Federal, 
State, or local government entity, or officer or 
employee thereof, shall exclude, discriminate 
against, or otherwise disadvantage any elemen-
tary or secondary education institution with re-
spect to qualified elementary or secondary edu-
cation expenses at that institution based in 
whole or in part on the institution’s religious 
character or affiliation, including religiously 
based or mission-based policies or practices. 
(3) PARENTAL
RIGHTS
TO
USE
SCHOLAR-
SHIPS.—No Federal, State, or local government en-
tity, or officer or employee thereof, shall disfavor or 
discourage the use of scholarships granted by par-
ticipating scholarship granting organizations for 
qualified elementary or secondary education ex-
penses at private or nonprofit elementary and sec-
ondary education institutions, including faith-based 
schools. 
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(4) PARENTAL RIGHT TO INTERVENE.—In any 
action filed in any State or Federal court which 
challenges the constitutionality (under the constitu-
tion of such State or the Constitution of the United 
States) of any provision of this Act (or any amend-
ment made by this Act), any parent of an eligible 
student who has received a scholarship from a schol-
arship granting organization shall have the right to 
intervene in support of the constitutionality of such 
provision or amendment. To avoid duplication of ef-
forts and reduce the burdens placed on the parties 
to the action, the court in any such action may re-
quire interveners taking similar positions to file joint 
papers or to be represented by a single attorney at 
oral argument, provided that the court does not re-
quire such interveners to join any brief filed on be-
half of any State which is a defendant in such ac-
tion. 
(b) DEFINITIONS.—For purposes of this section, the 
terms ‘‘eligible student’’, ‘‘scholarship granting organiza-
tion’’, and ‘‘qualified elementary or secondary education 
expense’’ shall have the same meanings given such terms 
under section 25E(c) of the Internal Revenue Code of 
1986 (as added by section 2(a) of this Act). 
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SEC. 6. EFFECTIVE DATE. 
The amendments made by this Act shall apply to tax-
able years beginning after December 31, 2022. 
Æ 
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