,,ii #aafth ,,congress #b;d ,session ,s4 #deje ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,august #f1 #bjbj,mr4 ,cruz introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to provide one-time grants to parents and guardians for student education expenses1 to establish emergency education freedom grants1 and to provide tax credits for donations to eligible scholarship-granting organizations1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,coronavirus ,emergency ,education ,grants ,act4 #b4 ,grants to parents and guardians for student education expenses 7a7 ,in general ,the ,secretary1 in consultation with the ,secretary of ,education1 shall establish a program to make one-time direct payments to parents or guardians to offset the educational expenses that such individuals incurred in educating their children during the period of ,march #bjbj to ,june #bjba4 7b7 ,contents of program ,the program carried out under subsection 7a7 shall have the following requirements3 7#a7 ,the ,secretary shall make only one payment for each child4 ,such payment will be made to the child's legal parent or guardian4 ,such payment shall be the lesser of #aj1jjj or the combined actual past and future out-of-pocket educational expenses incurred1 or that will be incurred1 by the legal parent or guardian for his or her child's education during the period of ,march #bjbj to ,june #bjba4 7#b7 ,the ,secretary shall only make a payment to a parent or guardian who is a citizen of the ,united ,states or lawfully residing in the ,united ,states4 7#c7 ,the ,secretary shall only make a payment to a parent or guardian who is the legal parent or guardian of the child4 7#d7 ,the ,secretary1 in consultation with the ,secretary of ,education1 shall establish a web portal in which the legal parent or guardian of a child may apply to receive this one-time payment4 ,the ,secretary shall request such information as is necessary to-- 7,a7 establish a parent or guardian's total out-of-pocket costs for educating his or her child during the period of ,march #bjbj to ,june #bjba2 7,b7 establish the parent or guardian's identity1 establish the parent or guardian's citizenship or lawful resident status2 7,c7 establish that parent or guardian is the legal parent or guardian of the child and the child's identity2 and 7,d7 establish and maintain the program and prevent fraud1 waste1 or abuse of program payments and funds4 7#e7 ,the ,secretary shall only make payments to legal parents and guardians that have applied through the web portal and provided such information as required by the ,secretary1 in consultation with the ,secretary of ,education4 ,the web portal shall be established within #fj days of the date of enactment of this ,act4 7#f7 ,the ,secretary shall require parents or guardians who have received a payment from the program to maintain records of how such individuals spent the payment4 ,the ,secretary shall develop procedures to audit such records1 mitigate fraud1 waste1 and abuse within the program1 and recoup program funds and payments from individuals who have committed fraud1 waste1 or abuse4 7c7 ,definitions ,in this section3 7#a7 ,educational expenses ,the term educational expenses-- 7,a7 means-- 7i7 tuition for elementary or secondary education2 7ii7 elementary or secondary education curriculum and curricular materials2 7iii7 books or other instructional materials for elementary or secondary education2 7iv7 online elementary or secondary education educational materials and expenses incurred to access these online educational materials2 7v7 tuition for tutoring or elementary or secondary educational classes outside of the home1 including at a tutoring facility1 but only if the tutor or instructor is not related to the student and-- 7,i7 is licensed as a teacher in any ,state2 7,,ii7 has taught at an eligible educational institution as established by the ,secretary2 or 7,,iii7 is a subject matter expert in the relevant subject as established by the ,secretary2 7vi7 fees for a nationally standardized norm-referenced achievement test1 an advanced placement examination1 or any examination related to admission to an institution of higher education2 7vii7 fees for dual enrollment in an institution of higher education2 and 7viii7 educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider1 including occupational1 behavioral1 physical1 and speech-language therapies2 and 7,b7 includes expenses for the purposes described in clauses 7i7 through 7viii7 of subparagraph 7,a7 in connection with a homeschool 7whether treated as a homeschool or a private school for purposes of applicable ,state law74 7#b7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury or the ,secretary's delegate4 7d7 ,authorization and appropriation 7#a7 ,in general ,there are authorized to be appropriated1 and there are appropriated1 out of any amounts in the ,treasury not otherwise appropriated1 such sums as are necessary to enable the ,secretary1 in consultation with the ,secretary of ,education1 to establish and carry out this program4 7#b7 ,emergency designation 7,a7 ,in general ,the amounts provided by this section are designated as an emergency requirement pursuant to section #d7;g7 of the ,statutory ,pay-,as-,you-,go ,act of #bjaj 7#b ,u4,s4,c4 #icc7;g774 7,b7 ,designation in senate ,in the ,senate1 this section is designated as an emergency requirement pursuant to section #daab7;a7 of ,h4 ,con4 ,res4 #ga 7#aaeth ,congress71 the concurrent resolution on the budget for fiscal year #bjah4 #c4 ,education ,freedom ,scholarships and ,opportunity 7a7 ,emergency education freedom grants 7#a7 ,definitions ,in this subsection3 7,a7 ,definitions from the ,internal ,revenue ,code of #aihf ,the definitions in section #be;,e7c7 of the ,internal ,revenue ,code of #aihf1 as added by subsection 7b71 shall apply to this subsection1 except as otherwise provided4 7,b7 ,emergency education freedom grant funds ,the term emergency education freedom grant funds means the amount of funds available under paragraph 7#b77;,a7 for this subsection that are not reserved under paragraph 7#c77;,a77i74 7,c7 ,secretary ,the term ,secretary means the ,secretary of ,education4 7,d7 ,state ,the term ,state means each of the #ej ,states1 the ,district of ,columbia1 and the ,commonwealth of ,puerto ,rico4 7#b7 ,grants 7,a7 ,program authorized ,from any amounts appropriated for section #ahjjc of division ,b of the ,,cares ,act 7,public ,law #aaf-acf7 on or after the date of enactment of this ,act1 the ,secretary shall1 notwithstanding any other provision of title ,,xviii of division ,b of the ,,cares ,act1 use #aj percent of such amounts to carry out paragraph 7#c7 and award emergency education freedom grants to ,states with approved applications1 in order to enable the ,states to award subgrants to eligible scholarship-granting organizations under paragraph 7#d74 7,b7 ,timing ,the ,secretary shall make the allotments required under this paragraph by not later than #cj days after the date of enactment of this ,act4 7#c7 ,reservation and allotments 7,a7 ,in general ,from the amounts made available under paragraph 7#b77;,a71 the ,secretary shall-- 7i7 reserve-- 7,i7 one-half of #a percent for allotments for the ,united ,states ,virgin ,islands1 ,guam1 ,american ,samoa1 and the ,commonwealth of the ,northern ,mariana ,islands1 to be distributed among those outlying areas on the basis of their relative need1 as determined by the ,secretary1 in accordance with the purpose of this subsection2 and 7,,ii7 one-half of #a percent of such amounts for the ,secretary of the ,interior1 acting through the ,bureau of ,indian ,education1 to be used to provide subgrants described in paragraph 7#d7 to eligible scholarship-granting organizations that serve students attending elementary schools or secondary schools operated or funded by the ,bureau of ,indian ,education2 and 7ii7 subject to subparagraph 7,b71 allot each ,state that submits an approved application under this subsection the sum of-- 7,i7 the amount that bears the same relation to #bj percent of the emergency education freedom grant funds as the number of individuals aged #e through #ag in the ,state1 as determined by the ,secretary on the basis of the most recent satisfactory data1 bears to the number of those individuals1 as so determined1 in all such ,states that submitted approved applications2 and 7,,ii7 an amount that bears the same relationship to #hj percent of the emergency education freedom grant funds as the number of individuals aged #e through #ag from families with incomes below the poverty line in the ,state1 as determined by the ,secretary on the basis of the most recent satisfactory data1 bears to the number of those individuals1 as so determined1 in all such ,states that submitted approved applications4 7,b7 ,minimum allotment ,no ,state shall receive an allotment under this paragraph for a fiscal year that is less than one-half of #a percent of the emergency education freedom grant funds available for such fiscal year4 7#d7 ,subgrants to eligible scholarship-granting organizations 7,a7 ,in general ,a ,state that receives an allotment under this subsection shall use the allotment to award subgrants1 on a basis determined appropriate by the ,state1 to eligible scholarship-granting organizations in the ,state4 7,b7 ,initial timing 7i7 ,states with existing tax credit scholarship program ,by not later than #cj days after receiving an allotment under paragraph 7#c77;,a77ii71 a ,state with an existing1 as of the date of application for an allotment under this subsection1 tax credit scholarship program shall use not less than #ej percent of the allotment to award subgrants to eligible scholarship-granting organizations in the ,state4 7ii7 ,states without tax credit scholarship programs ,by not later than #fj days after receiving an allotment under paragraph 7#c77;,a77ii71 a ,state without a tax credit scholarship program shall use not less than #ej percent of the allotment to award subgrants to eligible scholarship-granting organizations in the ,state4 7,c7 ,uses of funds ,an eligible scholarship-granting organization that receives a subgrant under this paragraph-- 7i7 may reserve not more than #e percent of the subgrant funds for public outreach1 student and family support activities1 and administrative expenses related to the subgrant2 and 7ii7 shall use not less than #ie percent of the subgrant funds to provide qualifying scholarships for qualified expenses only to individual elementary school and secondary school students who reside in the ,state in which the eligible scholarship-granting organization is recognized4 7#e7 ,reallocation ,a ,state shall return to the ,secretary any amounts of the allotment received under this subsection that the ,state does not award as subgrants under paragraph 7#d7 by ,march #cj1 #bjba1 and the ,secretary shall reallocate such funds to the remaining eligible ,states in accordance with paragraph 7#c77;,a77ii74 7#f7 ,rules of construction ,the rules of construction under section #be;,e7d7 of the ,internal ,revenue ,code of #aihf1 as added by subsection 7b71 shall apply to this subsection in the same manner as such rules apply to section #be;,e of such ,code1 as so added4 7b7 ,tax credits for contributions to eligible scholarship-,granting organizations 7#a7 ,credit for individuals ,subpart ,a of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding after section #be;,d the following new section3 #be;,e4 ,contributions to eligible scholarship-granting organizations 7a7 ,allowance of credit ,subject to section #c7;c77#c7 of the ,coronavirus ,emergency ,education ,grants ,act1 in the case of an individual1 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 year4 7b7 ,amount of credit ,the credit allowed under subsection 7a7 for any taxable year shall not exceed #aj percent of the taxpayer's adjusted gross income for the taxable year4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,eligible scholarship-granting organization ,the term eligible scholarship-granting organization means-- 7,a7 an organization that-- 7i7 is described in section #eja7;c77#c7 and exempt from taxation under section #eja7;a71 7ii7 provides qualifying scholarships to individual elementary and secondary students who-- 7,i7 reside in the ,state in which the eligible scholarship-granting organization is recognized1 or 7,,ii7 in the case of the ,bureau of ,indian ,education1 are members of a federally recognized tribe1 7iii7 a ,state identifies to the ,secretary as an eligible scholarship-granting organization under section #c7;c77#c77;,e77ii7 of the ,coronavirus ,emergency ,education ,grants ,act1 7iv7 allocates at least #ij percent of qualified contributions to qualifying scholarships on an annual basis1 and 7v7 provides qualifying scholarships to-- 7,i7 more than #a eligible student1 7,,ii7 more than #a eligible family1 and 7,,iii7 different eligible students attending more than #a education provider1 or 7,b7 an organization that-- 7i7 is described in section #eja7;c77#c7 and exempt from taxation under section #eja7;a71 and 7ii7 pursuant to ,state law1 was able1 as of ,january #a1 #bjba1 to receive contributions that are eligible for a ,state tax credit if such contributions are used by the organization to provide scholarships to individual elementary and secondary students1 including scholarships for attending private schools4 7#b7 ,qualified contribution ,the term qualified contribution means a contribution of cash to any eligible scholarship-granting organization4 7#c7 ,qualified expense ,the term qualified expense means any educational expense that is-- 7,a7 for an individual student's elementary or secondary education1 as recognized by the ,state1 or 7,b7 for the secondary education component of an individual elementary or secondary student's career and technical education1 as defined by section #c7e7 of the ,carl ,d4 ,perkins ,career and ,technical ,education ,act of #bjjf 7#bj ,u4,s4,c4 #bcjb7e774 7#d7 ,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 expense4 7#e7 ,state ,the term ,state means each of the #ej ,states1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 the outlying areas 7as defined in section #aaba7;c7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #fcca7;c771 and the ,department of the ,interior 7acting through the ,bureau of ,indian ,education774 7d7 ,rules of construction 7#a7 ,in general ,a qualifying scholarship awarded to a student from the proceeds of a qualified contribution under this section shall not be considered assistance to the school or other educational provider that enrolls1 or provides educational services to1 the student or the student's parents4 7#b7 ,exclusion from income ,gross income shall not include any amount received by an individual as a qualifying scholarship and such amount shall not be taken into account as income or resources for purposes of determining the eligibility of such individual or any other individual for benefits or assistance1 or the amount or extent of such benefits or assistance1 under any ,federal program or under any ,state or local program financed in whole or in part with ,federal funds4 7#c7 ,prohibition of control over nonpublic education providers 7,a7 7i7 ,nothing in this section shall be construed to permit1 allow1 encourage1 or authorize any ,federal control over any aspect of any private1 religious1 or home education provider1 whether or not a home education provider is treated as a private school or home school under ,state law4 7ii7 ,this section shall not be construed to exclude private1 religious1 or home education providers from participation in programs or services under this section4 7,b7 ,nothing in this section shall be construed to permit1 allow1 encourage1 or authorize an entity submitting a list of eligible scholarship-granting organizations on behalf of a ,state pursuant to section #c7;c77#c77;,e7 of the ,coronavirus ,emergency ,education ,grants ,act to mandate1 direct1 or control any aspect of a private or home education provider1 regardless of whether or not a home education provider is treated as a private school under ,state law4 7,c7 ,no participating ,state or entity acting on behalf of a ,state pursuant to section #c7;c77#c77;,e7 of the ,coronavirus ,emergency ,education ,grants ,act shall exclude1 discriminate against1 or otherwise disadvantage 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 affiliation1 including religiously based or mission-based policies or practices4 7#d7 ,parental rights to use scholarships ,no participating ,state or entity acting on behalf of a ,state pursuant to section #c7;c77#c77;,e7 of the ,coronavirus ,emergency ,education ,grants ,act shall disfavor or discourage the use of qualifying scholarships for the purchase of elementary and secondary education services1 including those services provided by private or nonprofit entities1 such as faith-based providers4 7#e7 ,state and local authority ,nothing in this section shall be construed to modify a ,state or local government's authority and responsibility to fund education4 7e7 ,denial of double benefit ,the ,secretary shall prescribe such regulations or other guidance to ensure that the sum of the tax benefits provided by ,federal1 ,state1 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 taxpayer for the taxable year4 7f7 ,carryforward of credit ,if a tax credit allowed under this section is not fully used within the applicable taxable year because of insufficient tax liability on the part of the taxpayer1 the unused amount may be carried forward for a period not to exceed #e years4 7g7 ,election ,this section shall apply to a taxpayer for a taxable year only if the taxpayer elects to have this section apply for such taxable year4 7h7 ,alternative minimum tax ,for purposes of calculating the alternative minimum tax under section #ee1 a taxpayer may use any credit received for a qualified contribution under this section4 4 7#b7 ,clerical amendment ,the table of sections for subpart ,a of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #be;,d the following new item3 ,sec4 #be;,e4 ,contributions to eligible scholarship-granting organizations4 4 7#c7 ,credit for corporations ,subpart ,d of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #de,u4 ,contributions to eligible scholarship-granting organizations 7a7 ,allowance of credit ,subject to section #c7;c77#c7 of the ,coronavirus ,emergency ,education ,grants ,act1 for purposes of section #ch1 in the case of a domestic corporation1 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 7as defined in section #be;,e7c77#b77 made by such corporation taxpayer during the taxable year4 7b7 ,amount of credit ,the credit allowed under subsection 7a7 for any taxable year shall not exceed #e percent of the taxable income 7as defined in section #agj7;b77#b77;,d77 of the domestic corporation for such taxable year4 7c7 ,additional provisions ,for purposes of this section1 any qualified contributions made by a domestic corporation shall be subject to the provisions of section #be;,e 7including subsection 7d7 of such section71 to the extent applicable4 7d7 ,election ,this section shall apply to a taxpayer for a taxable year only if the taxpayer elects to have this section apply for such taxable year4 4 7#d7 ,credit part of general business credit ,section #ch7;b7 is amended-- 7,a7 by striking plus at the end of paragraph 7#cb72 7,b7 by striking the period at the end of paragraph 7#cc7 and inserting 1 plus2 and 7,c7 by adding at the end the following new paragraph3 7#cd7 the credit for qualified contributions determined under section #de,u7a74 4 7#e7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a is amended by adding at the end the following new item3 ,sec4 #de,u4 ,contributions to eligible scholarship-granting organizations4 4 7#f7 ,effective date ,the amendments made by this subsection shall apply to taxable years beginning after ,december #ca1 #bjbj4 7c7 ,education ,freedom ,scholarships web portal and administration 7#a7 ,in general ,the ,secretary of the ,treasury shall1 in coordination with the ,secretary of ,education1 establish1 host1 and maintain a web portal that-- 7,a7 lists all eligible scholarship-granting organizations2 7,b7 enables a taxpayer to make a qualifying contribution to #a or more eligible scholarship-granting organizations and to immediately obtain both a pre-approval of a tax credit for that contribution and a receipt for tax filings2 7,c7 provides information about the tax benefits under sections #be;,e and #de,u of the ,internal ,revenue ,code of #aihf2 and 7,d7 enables a ,state to submit and update information about its programs and its eligible scholarship-granting organizations for informational purposes only1 including information on-- 7i7 student eligibility2 7ii7 allowable educational expenses2 7iii7 the types of allowable education providers2 7iv7 the percentage of funds an organization may use for program administration2 and 7v7 the percentage of total contributions the organization awards in a calendar year4 7#b7 ,nonportal contributions ,a taxpayer may opt to make a contribution directly to an eligible scholarship-granting organization1 instead of through the web portal described in paragraph 7#a71 provided that the taxpayer1 or the eligible scholarship-granting organization on behalf of the taxpayer1 applies for1 and receives1 pre-approval for a tax credit from the ,secretary of the ,treasury in coordination with the ,secretary of ,education4 7#c7 ,national and ,state limitations on credits 7,a7 ,national limitation ,for each fiscal year1 the total amount of qualifying contributions for which a credit is allowed under sections #be;,e and #de,u of the ,internal ,revenue ,code of #aihf shall not exceed #e1jjj1jjj1jjj4 7,b7 ,allocation of limitation 7i7 ,initial allocations ,for each calendar year1 with respect to the limitation under subparagraph 7,a71 the ,secretary of the ,treasury1 in consultation with the ,secretary of ,education1 shall-- 7,i7 allocate to each ,state an amount equal to the sum of the qualifying contributions made in the ,state in the previous year2 and 7,,ii7 from any amounts remaining following allocations made under subclause 7,i71 allocate to each participating ,state an amount equal to the sum of-- 7aa7 an amount that bears the same relationship to #bj percent of such remaining amount as the number of individuals aged #e through #ag in the ,state1 as determined by the ,secretary of ,education on the basis of the most recent satisfactory data1 bears to the number of those individuals in all such ,states1 as so determined2 and 7bb7 an amount that bears the same relationship to #hj percent of such remaining amount as the number of individuals aged #e through #ag from families with incomes below the poverty line in the ,state1 as determined by the ,secretary of ,education1 on the basis of the most recent satisfactory data1 bears to the number of those individuals in all such ,states1 as so determined4 7ii7 ,minimum allocation ,notwithstanding clause 7i71 no ,state receiving an allocation under this subsection may receive less than one-half of #a percent of the amount allocated for a fiscal year4 7iii7 ,alternative allocation 7,i7 ,in general ,not later than the end of the fifth year of the program or #a year after the end of the first fiscal year for which the total amount of credits claimed under section #be;,e and section #de,u of the ,internal ,revenue ,code of #aihf is #b1ejj1jjj1jjj or more1 whichever comes first1 the ,secretary of the ,treasury1 in consultation with the ,secretary of ,education1 shall1 by regulation1 provide for an alternative allocation method that shall take effect beginning with the first fiscal year after such regulation takes effect4 7,,ii7 ,alternative allocation method ,the alternative allocation method shall be expressed as a formula based on a combination of the following data for each ,state1 as reported by the ,state to the ,secretary of the ,treasury3 7aa7 ,the relative percentage of students in the ,state who receive an elementary or secondary scholarship through a ,state program that is financed through ,state tax-credited donations or appropriations and that permits the elementary or secondary scholarship to be used to attend a private school4 7bb7 ,the total amount of all elementary and secondary scholarships awarded through a ,state program that is financed through ,state tax-credited donations or appropriations compared to the total amount of current ,state and local expenditures for free public education in the ,state4 7,,iii7 ,allocation formula ,for any fiscal year to which subclause 7,i7 applies1 the ,secretary of the ,treasury1 in consultation with the ,secretary of ,education1 shall-- 7aa7 for each ,state1 allocate an amount equal to the sum of the qualifying contributions made in the ,state in the previous year2 7bb7 allocate #b_/c of the remaining amount 7after application of item 7aa77 of the national limitation for that year using the alternative allocation method under subclause 7,,ii72 and 7cc7 allocate #a_/c of the remaining amount 7after application of item 7aa7 and 7bb77 in accordance with clause 7i77,,ii74 7,,iv7 ,ineligibility ,for any fiscal year to which subclause 7,i7 applies1 a ,state that does not provide the ,secretary of the ,treasury with information described in subclause 7,,ii7 is not eligible to receive an allocation through the alternative allocation method under such subclause4 7,c7 ,allowable partnerships ,a ,state may choose to administer the allocation it receives under subparagraph 7,b7 in partnership with #a or more ,states1 provided that the eligible scholarship-granting organizations in each partner ,state serve students who reside in all ,states in the partnership4 7,d7 ,total allocation ,a ,state's allocation1 for any fiscal year1 is the sum of the amount determined for such ,state under clauses 7i7 and 7ii7 of subparagraph 7,b71 except as provided in subparagraph 7,b77iii74 7,e7 ,allocation and adjustments 7i7 ,initial allocation to ,states ,not later than ,november #a of the year preceding a year for which there is a national limitation on credits under subparagraph 7,a7 7referred to in this subsection as the applicable year71 or as early as practicable with respect to the first year1 the ,secretary of the ,treasury shall announce the ,state allocations under subparagraph 7,b7 for the applicable year4 7ii7 ,list of eligible scholarship-granting organizations 7,i7 ,in general ,not later than ,january #a of each applicable year1 or as early as practicable with respect to the first year1 each ,state shall provide the ,secretary of the ,treasury a list of eligible scholarship-granting organizations1 including a certification that the entity submitting the list on behalf of the ,state has the authority to perform this function4 7,,ii7 ,rule of construction ,neither this subsection nor any other ,federal law shall be construed as limiting the entities that may submit the list on behalf of a ,state4 7iii7 ,reallocation of unclaimed credits ,the ,secretary of the ,treasury shall reallocate a ,state's allocation to other ,states1 in accordance with subparagraph 7,b71 if the ,state-- 7,i7 chooses not to identify scholarship-granting organizations under clause 7ii7 in any applicable year2 or 7,,ii7 does not have an existing eligible scholarship-granting organization4 7iv7 ,reallocation ,on or after ,april #a of any applicable year1 the ,secretary of the ,treasury may reallocate1 to #a or more other ,states that have eligible scholarship-granting organizations in the ,states1 without regard to subparagraph 7,b71 the allocation of a ,state for which the ,state's allocation has not been claimed4 7#d7 ,definitions ,any term used in this subsection which is also used in section #be;,e of the ,internal ,revenue ,code of #aihf shall have the same meaning as when used in such section4