SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Native American Education 
Opportunity Act''.

SEC. 2. NATIVE AMERICAN EDUCATION OPPORTUNITY PROGRAM.

    (a) In General.--Part B of title XI of the Education Amendments of 
1978 (25 U.S.C. 2000 et seq.) is amended--
            (1) by redesignating section 1141 as section 1142; and
            (2) by inserting after section 1140 the following:

``SEC. 1141. BUREAU FUNDING OF TRIBAL-BASED EDUCATION SAVINGS ACCOUNT 
              PROGRAMS.

    ``(a) Program Authorized.--
            ``(1) Bureau disbursements.--At the request of Tribes, the 
        Secretary of the Interior shall, for the 2018-2019 school year 
        and each subsequent school year, disburse not more than 90 
        percent of the amounts made available under sections 1127 and 
        1130 for the school year to such Tribes that administer 
        education savings account programs to enable the Tribes to 
        award grants to education savings accounts for ESA eligible 
        students for such school year, in accordance with subsection 
        (b).
            ``(2) Applicability.--This section shall apply with respect 
        to ESA eligible students who have submitted their application 
        for participation under this section to the Tribe of which the 
        student is an enrolled member on or after January 1, 2018.
            ``(3) Account administration.--
                    ``(A) In general.--A Tribe may enter into an 
                agreement with a nonprofit entity for the 
                administration of the accounts created through the 
                Tribe's education savings account program.
                    ``(B) Nonprofit entity defined.--In this paragraph, 
                the term `nonprofit entity' means an entity that is 
                described in section 501(c)(3) of the Internal Revenue 
                Code of 1986 and is exempt from taxation under section 
                501(a) of such Code.
            ``(4) Use of funds.--Funds disbursed to a Tribe under this 
        section may be used for--
                    ``(A) private school tuition and fees;
                    ``(B) textbooks, curriculum, and instructional 
                materials;
                    ``(C) academic, Native language, or cultural 
                tutoring;
                    ``(D) educational services and therapies for 
                students with special needs;
                    ``(E) tuition and fees for a non-public online 
                learning program;
                    ``(F) educational technology;
                    ``(G) examination fees; or
                    ``(H) transportation to and from a school not to 
                exceed $2,000 per year, per ESA eligible student.
    ``(b) Disbursements.--
            ``(1) Amount.--The amount disbursed by the Secretary of the 
        Interior under subsection (a) to a Tribe shall be, with respect 
        to each ESA eligible student for which the Tribe awards a grant 
        under this section for a school year, the lesser of--
                    ``(A) the amount of the grant provided by the Tribe 
                to the education savings account of the ESA eligible 
                student for the applicable school year; and
                    ``(B) 90 percent of the amount that the Secretary 
                would provide to a Bureau-funded school on behalf of 
                such student for the applicable school year under 
                sections 1127 and 1130.
            ``(2) Quarterly disbursements.--A Tribe that receives a 
        disbursement amount under subsection (a) shall make quarterly 
        grant distributions of such amount to education savings 
        accounts for ESA eligible students.
            ``(3) Limitation.--A Tribe shall allocate not more than 15 
        percent of the amount received per pupil under this section to 
        the administration of the education savings account programs of 
        the Tribe.
            ``(4) Roll over and remaining funds in an account.--Not 
        more than 50 percent of an ESA eligible student's total grant 
        amount for a school year made under this section may roll over 
        for use to the following school year.
    ``(c) Effect on Allotments.--For purposes of any calculation 
regarding the total number of eligible Indian students under section 
1127, the Secretary shall include all ESA eligible students who 
participate in an education savings account program under this section.
    ``(d) Rule of Construction.--A grant awarded to an ESA eligible 
student under this section shall be considered assistance to the 
student and shall not be considered assistance to a school that enrolls 
the ESA eligible student or any other educational service provider from 
which the ESA eligible student receives services.
    ``(e) Definitions.--In this section:
            ``(1) ESA eligible student.--
                    ``(A) In general.--The term `ESA eligible student' 
                means an individual who--
                            ``(i) is--
                                    ``(I) an elementary school or 
                                secondary school student who attended a 
                                Bureau-funded school in the semester 
                                preceding the date on which the student 
                                first applies for participation in an 
                                education savings account program; or
                                    ``(II) a child who will be eligible 
                                to attend a Bureau-funded school for 
                                kindergarten or any other elementary 
                                school grade in the next semester that 
                                will start after the date on which the 
                                student first applies for participation 
                                in an education savings account 
                                program;
                            ``(ii) will not be attending a Bureau-
                        funded school, receiving an education savings 
                        account from another Tribe, or attending a 
                        public elementary school or secondary school, 
                        while the student is participating in an 
                        education savings account program of a Tribe; 
                        and
                            ``(iii) meets any eligibility requirements 
                        of the education savings account program of the 
                        Tribe in which the student applies to 
                        participate.
                    ``(B) Period of eligibility.--A student who meets 
                the requirements of clauses (i) and (iii) of 
                subparagraph (A) for a school year and who was an 
                enrolled member of the Tribe to which the student 
                submitted an application for participation in the 
                education savings account program of the Tribe at the 
                time of submitting the application to the Tribe shall 
                be deemed to meet the requirements of such clauses 
                until the date on which the student graduates high 
                school or reaches the age of 21 years, whichever occurs 
                first.
            ``(2) Education savings account program.--The term 
        `education savings account program' means a program 
        administered by a Tribe in which the Tribe awards a grant to an 
        account controlled by a parent of an elementary school or 
        secondary school student from which the parent may purchase 
        goods and services needed for the education of the student.
            ``(3) Parent.--The term `parent' means a parent, guardian, 
        custodian, or other person with the authority to act on behalf 
        of an ESA eligible student.
            ``(4) Tribe.--The term `Tribe' means any recognized Indian 
        tribe included on the current list published by the Secretary 
        of the Interior under section 104 of the Federally Recognized 
        Indian Tribe Act of 1994 (25 U.S.C. 5131).''.
    (b) Conforming Amendment.--Section 1126(c) of the Education 
Amendments of 1978 (25 U.S.C. 2006(c)) is amended by striking ``section 
1141(12)'' and inserting ``section 1142(12)''.
    (c) GAO Study.--Not later than 3 years after the date of enactment 
of this Act, the Comptroller General of the United States shall--
            (1) conduct a review of the implementation of the 
        amendments made by this Act during the preceding 3-year period, 
        including any factors impacting increased participation in 
        education savings account programs established pursuant to the 
        amendments made by this Act;
            (2) submit a report describing the results of the review 
        under paragraph (1) to--
                    (A) the Committee on Indian Affairs of the Senate; 
                and
                    (B) the Subcommittee on Indian, Insular and Alaska 
                Native Affairs of the Committee on Natural Resources of 
                the House of Representatives; and
            (3) publish the report under paragraph (2).
Output: Native American Education Opportunity Act This bill amends the Education Amendments of 1978 to require the Bureau of Indian Affairs (BIA), at the request of a federally recognized Indian tribe, to &nbsp;provide funds for tribal education savings account programs to make grants to education savings accounts for students who: (1)&nbsp;attended or will be eligible to attend a BIA-funded school; (2) will not be attending a BIA-funded school, receiving an education savings account from another tribe, or attending public elementary or secondary school while participating in the program; and (3) meet program eligibility requirements. Funds may be used for:   private school tuition and fees;  textbooks, curriculum, and instructional materials;  academic, Native language, or cultural tutoring;  educational services and therapies for students with special needs;  tuition and fees for a private online learning program;  educational technology;  examination fees; or  transportation to and from school.   Three years after this bill's enactment, the Government Accountability Office must review the implementation of the bill, including any factors impacting increased participation in education savings account programs.