SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘School Choice Now 
Act’’. 
TITLE I—EMERGENCY 
EDUCATION FREEDOM GRANTS 
SEC. 101. EMERGENCY EDUCATION FREEDOM GRANTS. 
(a) DEFINITIONS.—In this title: 
(1) DEFINITIONS FROM THE INTERNAL REV-
ENUE
CODE
OF
1986.—The definitions in section 
25E(c) of the Internal Revenue Code of 1986, as 
added by section 201, shall apply to this section, ex-
cept as otherwise provided. 
(2) ELIGIBLE SCHOLARSHIP-GRANTING ORGANI-
ZATION.—The term ‘‘eligible scholarship-granting 
organization’’ means— 
(A) an organization that— 
(i) is described in section 501(c)(3) of 
the Internal Revenue Code of 1986 and ex-
empt from taxation under section 501(a) 
of such Code; 
(ii) provides qualifying scholarships to 
an eligible student who— 
(I) resides in the State in which 
the eligible scholarship-granting orga-
nization is recognized; or 
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(II) in the case of funds provided 
to the Secretary of the Interior, at-
tending elementary schools or sec-
ondary schools operated or funded by 
the Bureau of Indian Education; 
(iii) is identified by a Governor to re-
ceive an allotment under subsection (b); 
(iv) agrees to allocate at least 95 per-
cent of its allotment under subsection (c) 
to qualifying scholarships; 
(v) implements robust policies and 
procedures to prevent waste, fraud, and 
abuse in the program that it administers; 
and 
(vi) provides qualifying scholarships 
to— 
(I) more than 1 eligible student; 
(II) more than 1 eligible family; 
and 
(III) different eligible students 
attending more than 1 education pro-
vider; or 
(B) an organization that— 
(i) is described in section 501(c)(3) of 
the Internal Revenue Code of 1986 and ex-
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empt from taxation under section 501(a) 
of such Code; 
(ii) pursuant to State law, was able, 
as of January 1, 2020, to receive contribu-
tions that are eligible for a State tax credit 
if such contributions are used by the orga-
nization to provide scholarships to indi-
vidual elementary and secondary students, 
including scholarships for attending private 
schools; 
(iii) agrees to allocate at least 95 per-
cent of its allotment under subsection (c) 
to qualifying scholarships; 
(iv) implements robust policies and 
procedures to prevent waste, fraud, and 
abuse in the program that it administers; 
and 
(v) provides qualifying scholarships 
to— 
(I) more than 1 eligible student; 
(II) more than 1 eligible family; 
and 
(III) different eligible students 
attending more than 1 education pro-
vider. 
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(3) EMERGENCY EDUCATION FREEDOM GRANT 
FUNDS.—The term ‘‘emergency education freedom 
grant funds’’ means the amount of funds available 
under subsection (b) or (c)(1)(A). 
(4) GOVERNOR.—The term ‘‘Governor’’ means 
the Governor of a State, the chief executive officer 
of the United States Virgin Islands, Guam, Amer-
ican Samoa, and the Commonwealth of the Northern 
Mariana Islands, and the Secretary of the Interior. 
(5) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of Education. 
(6) STATE.—The term ‘‘State’’ means each of 
the 50 States, the District of Columbia, and the 
Commonwealth of Puerto Rico. 
(b) GRANTS.— 
(1) PROGRAM AUTHORIZED.— 
(A) RESERVATIONS.—From any amounts 
appropriated for section 18003 of division B of 
the CARES Act on or after the date of enact-
ment of this Act, the Secretary shall reserve— 
(i) of the amount reserved for the 
Outlying Areas in section 18001(a)(1) of 
Part B of the CARES Act on or after en-
actment, 10 percent for allotments for the 
United States Virgin Islands, Guam, 
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American Samoa, and the Commonwealth 
of the Northern Mariana Islands, to be dis-
tributed among those outlying areas on the 
basis of their relative need, as determined 
by the Secretary, in accordance with the 
purpose of this title; and 
(ii) of the amount reserved for the 
Bureau of Indian Education in section 
18001(a)(2) of part B of the CARES Act 
on or after enactment, 10 percent of such 
amounts for the Secretary of the Interior, 
acting through the Bureau of Indian Edu- 
cation, to be used to provide subgrants de-
scribed in subsection (c) to eligible scholar-
ship-granting organizations that serve stu-
dents attending elementary schools or sec-
ondary schools operated or funded by the 
Bureau of Indian Education. 
(B) STATE
RESERVATION.—From any 
amount appropriated for section 18003 of divi-
sion B of the CARES Act on or after the date 
of enactment of this Act that a State receives, 
a State shall reserve 10 percent of those funds 
to award emergency education freedom grant 
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funds to eligible scholarship granting organiza-
tions in the State. 
(c) SUBGRANTS TO ELIGIBLE SCHOLARSHIP-GRANT-
ING ORGANIZATIONS.— 
(1) IN GENERAL.—A Governor shall use funds 
reserved under subsection (b) to award subgrants to 
eligible scholarship-granting organizations in the 
State. 
(2) INITIAL TIMING.— 
(A) STATES WITH EXISTING TAX CREDIT 
SCHOLARSHIP PROGRAM.— 
(i) By not later than 15 days after re-
ceiving an allotment from any amounts re-
ceived for section 18003 of division B of 
the CARES Act under, a State with an ex-
isting, as of the date of enactment of this 
Act, tax credit scholarship program shall 
distribute not less than 50 percent of the 
allotment to award subgrants to eligible 
scholarship-granting organizations under 
subsection (a)(1)(B) in the State in pro-
portion to the contributions received in cal-
endar year 2019 that were eligible for a 
State tax credit if such contributions are 
used by the organization to provide schol-
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without an existing tax credit scholarship 
program shall use the balance of the allot-
ment to award subgrants to eligible schol-
arship-grant 
organizations 
under 
sub-
section (a)(1)(A). 
(3) USES OF FUNDS.—An eligible scholarship- 
granting organization that receives a subgrant under 
this subsection— 
(A) may reserve not more than 5 percent 
of the subgrant funds for public outreach, stu-
dent and family support activities, and adminis-
trative expenses related to the subgrant; and 
(B) shall use not less than 95 percent of 
the subgrant funds to provide qualifying schol-
arships for qualified expenses only to eligible 
students who reside in the State in which the 
eligible scholarship-granting organization is rec-
ognized. 
(d) REALLOCATION.—A State shall return to the Sec-
retary any amounts of the allotment reserved under this 
Act that the Governor does not award as subgrants under 
subsection (c) within 120 days of receipt of that allotment, 
and the Secretary shall reallocate such funds to the re-
maining eligible States. 
(e) RULES OF CONSTRUCTION.— 
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(1) Education providers that accept scholarship 
funds from students under this section shall not, by 
reason of such participation, be considered recipients 
of Federal financial assistance, nor shall they, by 
reason of such participation, be required to comply 
with provisions of federal law not otherwise in effect 
as of the date of the passage of this Act. 
(2) The rules of construction under section 
25E(d) of the Internal Revenue Code of 1986, as 
added by section 201, shall apply to this section in 
the same manner as such rules apply to section 25E 
of such Code, as so added. 
TITLE 
II—TAX 
CREDITS 
FOR 
CONTRIBUTIONS 
TO 
ELIGI-
BLE 
SCHOLARSHIP-GRANT-
ING ORGANIZATIONS 
SEC. 201. TAX CREDITS FOR CONTRIBUTIONS TO ELIGIBLE 
SCHOLARSHIP-GRANTING ORGANIZATIONS. 
(a) CREDIT FOR INDIVIDUALS.—Subpart A of part 
IV of subchapter A of chapter 1 of the Internal Revenue 
Code of 1986 is amended by adding after section 25D the 
following new section: 
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‘‘SEC. 25E. CONTRIBUTIONS TO ELIGIBLE SCHOLARSHIP- 
GRANTING ORGANIZATIONS. 
‘‘(a) ALLOWANCE OF CREDIT.—Subject to section 
202(c) of the School Choice Now Act, in the case of an 
individual, there shall be allowed as a credit against the 
tax imposed by this chapter for the taxable year an 
amount equal to the sum of any qualified contributions 
made by the taxpayer during the taxable year. 
‘‘(b) AMOUNT OF CREDIT.—The credit allowed under 
subsection (a) for any taxable year shall not exceed 10 
percent of the taxpayer’s adjusted gross income for the 
taxable year. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) ELIGIBLE SCHOLARSHIP-GRANTING ORGA-
NIZATION.—The term ‘eligible scholarship-granting 
organization’ means— 
‘‘(A) an organization that— 
‘‘(i) is described in section 501(c)(3) 
and exempt from taxation under section 
501(a), 
‘‘(ii) provides qualifying scholarships 
to an eligible student who— 
‘‘(I) resides in the State in which 
the eligible scholarship-granting orga-
nization is recognized, or 
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‘‘(II) in the case of the Bureau of 
Indian Education, are members of a 
federally recognized tribe, 
‘‘(iii) a State identifies to the Sec-
retary as an eligible scholarship-granting 
organization under section 202(c)(5)(B) of 
the School Choice Now Act, 
‘‘(iv) allocates at least 90 percent of 
qualified contributions to qualifying schol-
arships on an annual basis, 
‘‘(v) implements robust policies and 
procedures to prevent waste, fraud, and 
abuse in the program that it administers, 
and 
‘‘(vi) provides qualifying scholarships 
to— 
‘‘(I) more than 1 eligible student, 
‘‘(II) more than 1 eligible family, 
and 
‘‘(III) different eligible students 
attending more than 1 education pro-
vider, or 
‘‘(B) an organization that— 
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‘‘(i) is described in section 501(c)(3) 
and exempt from taxation under section 
501(a), 
‘‘(ii) pursuant to State law, was able, 
as of January 1, 2021, to receive contribu-
tions that are eligible for a State tax credit 
if such contributions are used by the orga-
nization to provide scholarships to indi-
vidual elementary and secondary students, 
including scholarships for attending private 
schools, 
‘‘(iii) agrees to allocate at least 905 
percent of its allotment under subsection 
(c) to qualifying scholarships on an annual 
basis, 
‘‘(iv) implements robust policies and 
procedures to prevent waste, fraud, and 
abuse in the program that it administers, 
and 
‘‘(v) provides qualifying scholarships 
to— 
‘‘(I) more than 1 eligible student, 
‘‘(II) more than 1 eligible family, 
and 
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‘‘(III) different eligible students 
attending more than 1 education pro-
vider. 
‘‘(2) ELIGIBLE STUDENT.—The term ‘eligible 
student’ means— 
‘‘(A) a child, as that term is defined in sec-
tion 8101(3) of the Elementary and Secondary 
Education Act of 1965, who comes from a fam-
ily whose household income is no more than 
200 percent of the median household income for 
that State, as determined by the Bureau of the 
Census in compiling the most recent data for 
the American Community Survey, or 
‘‘(B) a child with a disability, as that term 
is defined in section 602 of the Individuals with 
Disabilities Education Act. 
‘‘(3) QUALIFIED
CONTRIBUTION.—The term 
‘qualified contribution’ means a contribution of cash 
to any eligible scholarship-granting organization. 
‘‘(4) QUALIFIED EXPENSE.—The term ‘quali-
fied expense’ means any educational expense that 
is— 
‘‘(A) for an individual student’s elementary 
or secondary education, as recognized by the 
State, or 
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‘‘(B) for the secondary education compo-
nent of an individual elementary or secondary 
student’s career and technical education, as de-
fined by section 3(5) of the Carl D. Perkins Ca-
reer and Technical Education Act of 2006 (20 
U.S.C. 2302(5)). 
‘‘(5) QUALIFYING
SCHOLARSHIP.—The term 
‘qualifying scholarship’ means a scholarship granted 
by an eligible scholarship-granting organization to 
an individual elementary or secondary student for a 
qualified expense. 
‘‘(6) STATE.—The term ‘State’ means each of 
the 50 States, the District of Columbia, the Com-
monwealth of Puerto Rico, the outlying areas (as de-
fined in section 1121(c) of the Elementary and Sec-
ondary Education Act of 1965 (20 U.S.C. 6331(c)), 
and the Department of the Interior (acting through 
the Bureau of Indian Education). 
‘‘(d) RULES OF CONSTRUCTION.— 
‘‘(1) IN
GENERAL.—A qualifying scholarship 
awarded to a student from the proceeds of a quali-
fied contribution under this section shall not be con-
sidered assistance to the school or other educational 
provider that enrolls, or provides educational services 
to, the student or the student’s parents. 
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‘‘(2) EXCLUSION FROM INCOME.—Gross income 
shall not include any amount received by an indi-
vidual as a qualifying scholarship and such amount 
shall not be taken into account as income or re-
sources for purposes of determining the eligibility of 
such individual or any other individual for benefits 
or assistance, or the amount or extent of such bene-
fits or assistance, under any Federal program or 
under any State or local program financed in whole 
or in part with Federal funds. 
‘‘(3) PROHIBITION
OF
CONTROL
OVER
NON-
PUBLIC EDUCATION PROVIDERS.— 
‘‘(A)(i) Nothing in this section shall be 
construed to permit, allow, encourage, or au-
thorize any Federal control over any aspect of 
any private, religious, or home education pro-
vider, whether or not a home education provider 
is treated as a private school or home school 
under State law. 
‘‘(ii) This section shall not be construed to 
exclude private, religious, or home education 
providers from participation in programs or 
services under this section. 
‘‘(B) Nothing in this section shall be con-
strued to permit, allow, encourage, or authorize 
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an entity submitting a list of eligible scholar-
ship-granting organizations on behalf of a State 
pursuant to section 202(c)(5) of the School 
Choice Now Act to mandate, direct, or control 
any aspect of a private or home education pro-
vider, regardless of whether or not a home edu-
cation provider is treated as a private school 
under State law. 
‘‘(C) No participating State or entity act-
ing on behalf of a State pursuant to section 
202(c)(5) of the School Choice Now Act shall 
exclude, discriminate against, or otherwise dis-
advantage any education provider with respect 
to programs or services under this section based 
in whole or in part on the provider’s religious 
character or affiliation, including religiously 
based or mission-based policies or practices. 
‘‘(4) PARENTAL
RIGHTS
TO
USE
SCHOLAR-
SHIPS.—No participating State or entity acting on 
behalf of a State pursuant to section 202(c)(5) of 
the School Choice Now Act shall disfavor or discour-
age the use of qualifying scholarships for the pur-
chase of elementary and secondary education serv-
ices, including those services provided by private or 
nonprofit entities, such as faith-based providers. 
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‘‘(5) STATE AND LOCAL AUTHORITY.—Nothing 
in this section shall be construed to modify a State 
or local government’s authority and responsibility to 
fund education. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—The Secretary 
shall prescribe such regulations or other guidance to en-
sure that the sum of the tax benefits provided by Federal, 
State, or local law for a qualified contribution receiving 
a Federal tax credit in any taxable year does not exceed 
the sum of the qualified contributions made by the tax-
payer for the taxable year. 
‘‘(f) CARRYFORWARD OF CREDIT.—If a tax credit al-
lowed under this section is not fully used within the appli-
cable taxable year because of insufficient tax liability on 
the part of the taxpayer, the unused amount may be car-
ried forward for a period not to exceed 5 years. 
‘‘(g) ELECTION.—This section shall apply to a tax-
payer for a taxable year only if the taxpayer elects to have 
this section apply for such taxable year. 
‘‘(h) ALTERNATIVE MINIMUM TAX.—For purposes of 
calculating the alternative minimum tax under section 55, 
a taxpayer may use any credit received for a qualified con-
tribution under this section.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
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of the Internal Revenue Code of 1986 is amended by in-
serting after the item relating to section 25D the following 
new item: 
‘‘Sec. 25E. Contributions to eligible scholarship-granting organizations.’’. 
(c) CREDIT FOR CORPORATIONS.—Subpart D of part 
IV of subchapter A of chapter 1 of the Internal Revenue 
Code of 1986 is amended by adding at the end the fol-
lowing new section: 
‘‘SEC. 45U. CONTRIBUTIONS TO ELIGIBLE SCHOLARSHIP- 
GRANTING ORGANIZATIONS. 
‘‘(a) ALLOWANCE OF CREDIT.—Subject to section 
202(c) of the School Choice Now Act, for purposes of sec-
tion 38, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount 
equal to the sum of any qualified contributions (as defined 
in section 25E(c)(2)) made by such corporation taxpayer 
during the taxable year. 
‘‘(b) AMOUNT OF CREDIT.—The credit allowed under 
subsection (a) for any taxable year shall not exceed 5 per-
cent of the taxable income (as defined in section 
170(b)(2)(D)) of the domestic corporation for such taxable 
year. 
‘‘(c) ADDITIONAL PROVISIONS.—For purposes of this 
section, any qualified contributions made by a domestic 
corporation shall be subject to the provisions of section 
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25E (including subsection (d) of such section), to the ex-
tent applicable. 
‘‘(d) ELECTION.—This section shall apply to a tax-
payer for a taxable year only if the taxpayer elects to have 
this section apply for such taxable year.’’. 
(d) CREDIT PART OF GENERAL BUSINESS CRED-
IT.—Section 38(b) is amended— 
(1) by striking ‘‘plus’’ at the end of paragraph 
(32); 
(2) by striking the period at the end of para-
graph (33) and inserting ‘‘, plus’’; and 
(3) by adding at the end the following new 
paragraph: 
‘‘(34) the credit for qualified contributions de-
termined under section 45U(a).’’. 
(e) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
is amended by adding at the end the following new item: 
‘‘Sec. 45U. Contributions to eligible scholarship-granting organizations.’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2020. 
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SEC. 202. EDUCATION FREEDOM SCHOLARSHIPS WEB POR-
TAL AND ADMINISTRATION. 
(a) IN GENERAL.—The Secretary of Treasury shall, 
in coordination with the Secretary of Education, establish, 
host, and maintain a web portal that— 
(1) lists all eligible scholarship-granting organi-
zations; 
(2) enables a taxpayer to make a qualifying 
contribution to one or more eligible scholarship- 
granting organizations and to immediately obtain 
both a pre-approval of a tax credit for that contribu-
tion and a receipt for tax filings; 
(3) provides information about the tax benefits 
under sections 25E and 45U of the Internal Rev-
enue Code of 1986; and 
(4) enables a State to submit and update infor-
mation about its programs and its eligible scholar-
ship-granting organizations for informational pur-
poses only, including information on— 
(A) student eligibility; 
(B) allowable educational expenses; 
(C) the types of allowable education pro-
viders; 
(D) the percentage of funds an organiza-
tion may use for program administration; and 
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(E) the percentage of total contributions 
the organization awards in a calendar year. 
(b) NONPORTAL CONTRIBUTIONS.—A taxpayer may 
opt to make a contribution directly to an eligible scholar-
ship-granting organization, instead of through the web 
portal described in subsection (a), provided that the tax-
payer, or the eligible scholarship-granting organization on 
behalf of the taxpayer, applies for, and receives pre-ap-
proval for a tax credit from the Secretary of Treasury in 
coordination with the Secretary of the Education. 
(c) NATIONAL AND STATE LIMITATIONS ON CRED-
ITS.— 
(1) NATIONAL
LIMITATION.—For each fiscal 
year, the total amount of qualifying contributions for 
which a credit is allowed under sections 25E and 
45U of the Internal Revenue Code of 1986 shall not 
exceed $5,000,000,000. 
(2) ALLOCATION OF LIMITATION.— 
(A) INITIAL ALLOCATIONS.—For each cal-
endar year, with respect to the limitation under 
paragraph (1), the Secretary of the Treasury, 
in consultation with the Secretary of Education, 
shall— 
(i) allocate to each State an amount 
equal to the sum of the qualifying con-
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tributions made in the State in the pre-
vious year; and 
(ii) from any amounts remaining fol-
lowing allocations made under clause (i), 
allocate to each participating State an 
amount that bears the same relation to 
such remaining amount as the number of 
individuals aged 5 through 19 in the State, 
as determined by the Secretary of Edu-
cation on the basis of the most recent sat-
isfactory data, bears to the number of 
those individuals, as so determined, in all 
such States, as so determined. 
(B) 
MINIMUM
ALLOCATION.—Notwith-
standing subparagraph (A), no State receiving 
an allocation under this section may receive less 
than one-half of 1 percent of the amount allo-
cated for a fiscal year. 
(C) ALTERNATIVE ALLOCATION.— 
(i) IN GENERAL.—Not later than the 
end of the fifth year of the program or 1 
year after the end of the first fiscal year 
for which the total amount of credits 
claimed under section 25E and section 
45U of the Internal Revenue Code of 1986 
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is $2,500,000,000 or more, whichever 
comes first, the Secretary of the Treasury, 
in consultation with the Secretary of Edu-
cation, shall, by regulation, provide for an 
alternative allocation method that shall 
take effect beginning with the first fiscal 
year after such regulation takes effect. 
(ii) ALTERNATIVE ALLOCATION METH-
OD.—The alternative allocation method 
shall be expressed as a formula based on 
a combination of the following data for 
each State, as reported by the State to the 
Secretary of Treasury: 
(I) The relative percentage of 
students in the State who receive an 
elementary or secondary scholarship 
through a State program that is fi-
nanced through State tax-credited do-
nations or appropriations and that 
permits the elementary or secondary 
scholarship to be used to attend a pri-
vate school. 
(II) The total amount of all ele-
mentary and secondary scholarships 
awarded through a State program 
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that is financed through State tax- 
credited donations or appropriations 
compared to the total amount of cur-
rent State and local expenditures for 
free public education in the State. 
(iii) ALLOCATION FORMULA.—For any 
fiscal year to which clause (i) applies, the 
Secretary of Treasury, in consultation with 
the Secretary of Education, shall— 
(I) for each State, allocate an 
amount equal to the sum of the quali-
fying contributions made in the State 
in the previous year; 
(II) allocate 2⁄3 of the remaining 
amount (after application of subclause 
(I)) of the national limitation for that 
year using the alternative allocation 
method under clause (ii); and 
(III) allocate 1⁄3 of the remaining 
amount (after application of subclause 
(I) and (II)) in accordance with sub-
paragraph (A)(ii). 
(iv) INELIGIBILITY.—For any fiscal 
year to which clause (i) applies, a State 
that does not provide the Secretary of the 
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Treasury with information described in 
clause (ii) is not eligible to receive an allo-
cation through the alternative allocation 
method under such clause. 
(3) ALLOWABLE PARTNERSHIPS.—A State may 
choose to administer the allocation it receives under 
paragraph (2) in partnership with one or more 
States, provided that the eligible scholarship-grant-
ing organizations in each partner State serve stu-
dents who reside in all States in the partnership. 
(4) ALLOCATION AND ADJUSTMENTS.— 
(A) INITIAL ALLOCATION TO STATES.—Not 
later than November 1 of the year preceding a 
year for which there is a national limitation on 
credits under paragraph (1) (referred to in this 
section as the ‘‘applicable year’’), or as early as 
practicable with respect to the first year, the 
Secretary of the Treasury shall announce the 
State allocations under paragraph (2) for the 
applicable year. 
(B) LIST
OF
ELIGIBLE
SCHOLARSHIP- 
GRANTING ORGANIZATIONS.— 
(i) IN GENERAL.—Not later than Jan-
uary 1 of each applicable year, or as early 
as practicable with respect to the first 
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year, each State shall provide the Sec-
retary of the Treasury a list of eligible 
scholarship-granting organizations, includ-
ing a certification that the entity submit-
ting the list on behalf of the State has the 
authority to perform this function. 
(ii) RULE
OF
CONSTRUCTION.—Nei-
ther this section nor any other Federal law 
shall be construed as limiting the entities 
that may submit the list on behalf of a 
State. 
(C) REALLOCATION OF UNCLAIMED CRED-
ITS.—The Secretary of the Treasury shall re-
allocate a State’s allocation to other States, in 
accordance with paragraph (2), if the State— 
(i) chooses not to identify scholarship- 
granting organizations under subparagraph 
(B) in any applicable year; or 
(ii) does not have an existing eligible 
scholarship-granting organization. 
(D) REALLOCATION.—On or after April 1 
of any applicable year, the Secretary of the 
Treasury may reallocate, to one or more other 
States that have eligible scholarship-granting 
organizations in the States, without regard to 
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paragraph (2), the allocation of a State for 
which the State’s allocation has not been 
claimed. 
(d) DEFINITIONS.—Any term used in this section 
which is also used in section 25E of the Internal Revenue 
Code of 1986 shall have the same meaning as when used 
in such section. 
(e) AUTHORIZATION
OF APPROPRIATIONS.—There 
are authorized to be appropriated $50,000,000 to carry 
out section 202(a) of this Act. 
Æ 
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